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Issue: Vol 176, Issue 4510
21 Jul 2015
The effect of borrowings on estate planning
A report on the House of Commons’ budget debate
A recent First-tier Tribunal decision concerning bank and credit card statements
The death on active service exemption
Must there always be delays with the repayment of CIS deductions?
The need for greater stability in tax.
Another whitewash; Patently a problem; Partners split; Bookkeeping service
The rules on option to tax when land is purchased and sold several times.
Does a chargeable gain arise because one spouse vacated a home before another?
The tax implications of an informal property letting to a relative.
Practical advice to preserve entrepreneurs’ relief for corporate partners is needed.
Finance Bill; EBTs; peer-to-peer loans; DOTAS; double taxation
Payment by direct debit will be mandatory from 3 August 2015 for all new time-to-pay arrangements.
HMRC have published a business brief explaining their approach to supplies of direct marketing that have been wrongly treated as zero-rated supplies.
The Financial Reporting Council (FRC) has updated and simplified UK and Ireland accounting standards.
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