Lancashire fraudster who fled to Tenerife after stealing £300,000 from retired accountant she treated as ‘cash cow’, jailed following extradition to UK

Glyn Fullelove, lead technical writer at Croner, unpicks the Property 118 v HMRC decision on validity of two DOTAS notices, flagging the importance of tribunal’s key finding an ‘informed observer’ would not think the schemes had a tax advantage

Calls to unfreeze the basic rate personal allowance for income tax and revert to annual rises would cost over £8bn a year, warns IFS