Issue: Vol 176, Issue 4521

How the dividend rate increase may affect small and medium-sized enterprises. 

Ascertaining the correct capital gains tax base cost for farming assets is always important.

HMRC’s recently published proposals for the introduction of a deemed UK domicile status.

Is the tax system fair? This was the subject of a fringe debate at the Labour party conference in Brighton. 

Overseas pensions and HMRC approval

A taxpayer suffered a child benefit tax charge, but received no payment.

What is the tax treatment of trust expenses paid by a settlor or third party?

The possible benefits of an improved understanding of capital allowances and related claims are suggested by Richard Curtis.

To qualify or not? Has an endowment policy that had unpaid premiums become non-qualifying? A 25-year endowment policy was taken out in 1990 with a life assurance company (Company A). Premiums were...

Will the formation of a subsidiary mean that golf club course fees suffer VAT?

Determining the correct treatment of VAT paid on a rent deposit and a van.

Remittance basis; Corporate debt; Mini one-stop shop; Contracting out.

Lifetime allowance will be reduced.

New penalties will apply for Scottish landfill.

New personal saving allowance. All saving income to be paid without deduction of tax at source.