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Blame put on countries' bids to attract corporate revenues

Ire should be directed at policymakers, say FTSE chairs

Following on from the example set by some of the UK’s large multinational companies, is there a tax advantage available to small businesses from paying a royalty payment to another family member?

New rules will target exploitation of property business profits

AIA up tenfold for plant and machinery

Bank levy and patent royalties also targeted

MJP Media Services Ltd v CRC, Court of Appeal

HMRC concedes point to farmers' union

Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire

By Ray Chidell and Ian Sutton; £68.50

Three partners intend to acquire an old house which is currently subdivided into four flats. They plan to renovate the entire property and then sell all four flats separately

Clients trade through a limited company which makes approximately £100,000 a year. The company also owns farmland with a potential gain of about £10m if planning permission is granted. The clients plan a move to Germany

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