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Issue: Vol 176, Issue 4519
22 Sep 2015
What motivates businesses to appoint an agent to help them deal with their tax obligations?
The beneficial tax treatment that is available when a company purchases its own shares.
HMRC’s agreement to a new interpretation for restricted loss relief.
Recent research and SP D12 is updated.
The tax requirements and associated implications when a client dies.
Can a company director invoice for work on a self-employed basis?
Can property income be sheltered in a company without a change of ownership?
Entitlement to only or main residence relief on a jointly-owned property.
The gain in Spain; Reporting gifts; Trust coming ashore; Farming VAT
Has a retailer been correct by applying the reduced rate of VAT to e-cigarettes?
Responses to HMRC discussion document on penalties has been published.
Comments sought on HMRC guidance notes.
RPI; Child trust funds; Trusts newsletter; Tax credit guide; Professional bodies; ROPS
Three-year re-enrolment process under the pensions auto-enrolment regime.
A move for guidance service on pensions.
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