Issue: Vol 175, Issue 4497

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

HMRC are reviewing their system of fines

How the self-employed claim universal credit

VAT concerns for landlords who offer extra services

The tax treatment of debits and credits for uncompleted car sales and purchases

Will the letting of a temple and community centre prejudice its charitable status?

A, B and CGT; Bowling a googly; Republic remuneration; Pension problem

Does a UK company selling goods to Spain have to register for VAT there?

Defending a claim for German VAT to be paid by a UK company director

First-tier Tribunal As a result of the centralisation of all First-tier Tribunal (Tax Chamber) administrative processes into one office in January 2015, there is only one email address for users:...

The Pensions Regulator has launched step-by-step guide to help small firms prepare for automatic enrolment. The online service, which has been created for employers with up to 50 employees, explains...

HMRC have been criticised for failing to publish guidance on a VAT measure that affects direct mail sent by charities. The Revenue ruled last summer that the printing and delivery of charity mail...

M Healey v CRC, Upper Tribunal

A Savva & others v CRC, Upper Tribunal

J Day & A Dalgety (TC4343)