Issue : Vol 178, Issue 4559

CIOT and IFS debate on the tax regime governing pensions and savings.

A tribunal case in which HMRC disallowed input tax on advance payments even though the supplier had issued tax invoices.

The collateral damage resulting from a worrying new HMRC campaign.

International regulatory compliance and how to prevent this from being a significant barrier to expansion.

Good to work together.

Can a purchaser claim input tax when paying a seller’s estate agent fees?

The tax consequences of changing the shares in a buy-to-let property.

New legislation aimed at increasing transparency may encourage secrecy

PAYE matters.

Does a previous partner have continuing liability on debts to HMRC?

Penalty problems; Pub conversion; Flat share; Diver expenses

Determining whether split-year treatment will apply on return to the UK.

CIOT recommends checking annual tax calculations.

FRC highlights matters for directors to consider.

Dates for agent talking points meetings over the summer.