Issue : Vol 194, Issue 4961

Budget costings may not be all revealing

Early planning essential

EOTs: immediate tax savings … for some

Missed opportunity

Keeping costs down

Valuations – the right price

Julie Butler discusses Demetriou v CRC: A step in the wrong direction.

Should clients make voluntary National Insurance contributions?

Only or main residence

VAT registration

Research and development

Inheritance tax

Is relief available for inheritance tax? I would be grateful for readers’ views on the availability of business property relief for IHT in the below instances. A trading limited company whose...

New guidance sets out how businesses should submit their VAT returns if they are exempt from using compatible software for making tax digital (MTD) for VAT. If a business applied for an exemption,...

An avoidance scheme which uses limited liability partnerships to disguise employment income is the subject of HMRC Spotlight 66. HMRC says it has become aware of a scheme called ‘the...