Issue: Vol 175, Issue 4498

Are HMRC seeking to influence the structure of business deals?

Capital tax concerns when disclosing income from land and property

New opportunities to form and extend VAT groups

The Commons debate of Finance (No 2) Bill 2015

What rate of VAT should be charged on electricity used at a car wash?

American tax implications of the 25% tax-free lump sum element of a UK pension

Does the cancellation of a R&D project mean tax relief must be clawed back?

Surgical approach; Let sleeping dogs lie? Art of VAT; Partners and pensions

What are the implications of a company’s move from trading to investment?

Tax receipts Total tax receipts for March 2015 showed a considerable increase on those for the equivalent month last year. FTSE 100 The average effective rate of tax paid reported by FTSE 100...

HMRC have curbed their use of private debt-collectors by half, according UHY Hacker Young. Research by the accountancy group shows the Revenue spent £6.8m on retrieving money through third-parties in...

HMRC have published guidance to explain the changes to enterprise investment scheme (EIS) procedures announced in the Budget. The new measures affect the processing of advance assurance requests and...

HMRC greatly underestimated the impact of European Union tax rules for digital services, according to a study by Enterprise Nation, a membership group for start-up businesses....

Investment Trust Companies (in liquidation) v CRC, Court of Appeal

The Bunker Secure Hosting Ltd (TC4349)