Issue: Vol 176, Issue 4507

Basic rules of relief for personal pension contributions

Eight essential tax cases

HMRC powers lack efficacy, say advisers

Does the general anti-abuse rule deserve criticism?

A consultancy ends and a writing career begins, but is this the same business?

Can a UK company employee sacrifice salary for a retirement pot while abroad?

Corporate partner; Informal letting; House sale; Sale and buyback

Is there any clawback of reclaimed VAT on a change of letting type?

A UK citizen is moving to the US. Does the type of visa affect the client’s UK tax liabilities?

HMRC want volunteers to help them test the agent online self-serve (AOSS) now that it has successfully moved to a private beta phase. The tax department is set to launch an expanded view of employer...

HMRC casting net wider, warns legal expert

The long-running Littlewoods case looks set to continue, with HMRC seeking leave to appeal the latest decision in favour of the catalogue-based retailer. The company and several similar businesses...

HMRC will spend £45m to improve their call-handling performance, the department has announced. The funds will pay for 3,000 additional staff to join public-facing service teams, which will be further...

Bermuda angry at inclusion on tax haven blacklist

J Herbert (TC4395)