HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Keith M Gordon, Barrister, takes a closer look at HMRC's power to raise discovery assessments and at the restrictions that might apply in the corporation tax self-assessment rules
Martin Wilson of The Capital Allowances Partnership LLP provides us with his analysis of the Special Commissioner's decision in JD Wetherspoon plc v HMRC
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
Martin Wilson of The Capital Allowances Partnership LLP comments on the Government's latest response on the proposed changes to the system of capital allowances
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property