Issue : Vol 195, Issue 4967

Voluntary payments of tax should be encouraged

That was the year that was...

What’s the story?

Pete Miller analyses the case of Gould on the taxation of dividends....

Elizabeth Small considers the stamp duty land tax repercussions of the Mudan case....

Lee Knight discusses payments made under a settlement agreement.

Termination payments – problems and opportunities

Readers respond to recent articles.

Splitting up, splitting assets

No paperwork

Moving to Manchester

What about IHT

Tax consequences of proposed gift of property. A director of a limited company in which she has owned more than 5% of the shares for at least two years, owns a residential property that has been used...

HMRC has opened a new disclosure service for companies that may have overclaimed research and development (R&D) tax relief in past years. The new service is open to companies that have mistakenly...

The number of reports of UK businesses being tracked by HMRC for operating without appropriate substance in tax havens, such as the British Virgin Islands and the Bahamas, has fallen 43% in the past...