Issue: Vol 178, issue 4565

HMRC’s plans to strengthen tax avoidance sanctions and deterrents.

Is this business a trade or furnished holiday accommodation?

Are you now, or have you ever been…?

Practitioners may learn from recent cases on deliberate errors.

Allocation of rent between commercial and residential property for VAT.

Allowances unclaimed; Busted; Trust start date; Tax but no invoices

A non-domiciled taxpayer wishes to start remitting overseas income to the UK.

Correspondence from readers on topical subjects.

Recouping tax charges of overpayment on pension.

Can tax relief be obtained for preparatory costs if trading does not proceed?

Dates for October.

Employer Bulletin 61.

Tackling Disguised Remuneration.

Offshore interests.