Issue: Vol 176, Issue 4509

HMRC do not understand the agent/client relationship

Latest revisions of the NI regime for employees and employers

The effects of divorce on only or main residence relief

Allocating property income and losses between a divorced husband and wife

Should a VAT-registered farmer charge VAT on unrelated consultancy work?

Option confusion; Annexe or gift; Administration losses; Double Dutch

Is compensation for a lease not being renewed subject to tax?

What liabilities arise and what values should be allocated on an asset transfer?

Payrolling benefits Draft regulations on payrolling all benefits other than accommodation, beneficial loans, credit tokens and vouchers have been published for technical consultation. The additional...

The Office of Tax Simplification (OTS) will be established on a statutory basis as a permanent and independent arm of the Treasury, the government has announced. Documentation of last week’s Budget...

The tax and National Insurance (NI) treatment of professional sportspeople’s income from testimonials and benefit matches is to be put on a firm legislative basis. The government move comes as the...

The government is to go ahead with its controversial proposal to allow HMRC access to taxpayers’ bank and building society accounts. The power of direct debt recovery (DRD) will allow the Revenue to...

HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon. The move to combat non-compliance and criminal...

Capernwray Missionary Fellowship of Torchbearers v CRC, Upper Tribunal

CRC v chancellor, masters and scholars of the University of Cambridge, Upper Tribunal