Issue: Vol 175, Issue 4504

The new rules for expenses and benefits in kind

A surprising change in HMRC’s view of pre-registration input tax claims

Claiming the marriage allowance takes a lot of effort

Margaret Hodge’s legacy as chair of the Public Accounts Committee

Scrutinising the possibility of negligible value claims

One business or two; pension payments while abroad; the effect of a US visa; VAT and lettings ...

Ebooks In a speech delivered in May 2015 to the German newspaper association, Jean-Claude Juncker, president of the European Commission said that, in 2016, the commission will consider introducing a...

An avoidance scheme designed to exploit the employment allowance has been deemed by tax officials to be ineffective. HMRC intend to challenge all uses of the arrangement, which the department claims...

Tax transparency is becoming the norm, but many companies do not yet have systems or resources in place to meet new requirements, according to a study from accountancy giant EY.

CJS Eastern Ltd (TC4404)

Next Brand Ltd (TC4368)

TL Step by Step Ltd (TC4338)

Littlewoods Retail Ltd & others v CRC, Court of Appeal

Gemsupa Ltd & another (TC4302)

Keep your client admin slick