Issue: Vol 175, Issue 4500

VAT’s mini one-stop shop is ill conceived for small firms

Basic principles of trust tax pools

Leekes Ltd and corporate loss streaming

Calculating an individual’s income tax liability

A trust of property was intended but not evidenced in writing at purchase

What income and tax reliefs relating to Eire are relevant for UK tax purposes?

Swedish IT; Parking a liability; Information shortfalll; PE problem

Could a cricket club register for one quarter to recover input VAT on building work?

Calculating the tax-free payment from a SIPP that holds commercial property

Vocalspruce The Supreme Court has refused the taxpayer permission to appeal in the lead case of Vocalspruce v CRC [2015] STC 861, meaning the decision is now final. The case centered on the tax...

The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools. The proposals, set out in a consultation document, explain...

Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC. A trust with at least one exempt unit holder and one non-exempt unit holder for the period from...

Globetrotting businesspeople are increasingly under scrutiny from HMRC, with no sign of a let-up in the near future, according to legal experts. There has been a 29% rise in the number of tax probes...

Spritebeam Ltd, Prowting Ltd & CRC v CRC & Versteegh Ltd, Upper Tribunal

Bluu Solutions Ltd (TC4300)