Features

Accelerated payment notices

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

TOGC
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

Lynne Poyser and Pauline Lonsdale summarise this year’s CIOT spring conference in Cambridge

VAT
1 May 2015

Douglas Gordon explains the use and misuse of VAT inhibits by HMRC

Inside track
1 May 2015

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

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