Inside track
1 May 2015

Bill Dodwell reviews the coalition government’s tax policies in the last parliament

Employee share ownership

Naomi Nesbit and Matthew Hall explain the employee shareholder scheme

Accelerated payment notices

Michael Avient and Heather Williams consider how the lines have been drawn with the enforcement of accelerated payment notices

1 May 2015

Chris Nyland sets out the facts behind the Royal College of Paediatrics’ purchase of a new property, and explains why the TOGC should be an issue that concerns us all

Alcohol duty
1 May 2015

Alan Powell explains the procedure in obtaining excise duty approval and welcomes HMRC’s recent change of tack

Penalties - incorrect returns

Helen Adams and Dawn Register discuss why two cases reached different conclusions on whether penalties were due for errors when a planning scheme failed

Internal review
1 May 2015

Andy Wells reviews HMRC’s study of the internal review process

R&D tax credits

Lisa-Marie Smith and Malcolm Henderson explain the relationship between grant funding and claims made under the R&D tax credit scheme

Care home fees
1 May 2015

Lynne Thompson explains the tax and benefit considerations of transferring the family home to qualify for means-tested local authority funding

Self assessment
1 May 2015

Keith Gordon discusses a case in which a taxpayer sought repayment of tax by putting in a return more than four years after the year to which it related