Issue : Vol 195, Issue 4976

Sweeping commitments can lead to problems....

Twenty-five years of R&D tax relief

Back to the drawing board?

Supply chains

Best behaviour

Military inequity

Malcolm Gunn discusses the inheritance tax and the home loan arrangement: Elborne v HMRC.

It is well known that an individual cannot make an effective gift for inheritance tax purposes if that gift is a gift with reservation of benefit (GWR). In the context of a gift to a trust, a GWR will...

Vulnerable taxpayers

Lack of evidence

Invoices issued to wife

Maltese company

What payments are counted before breaching allowance? My client has her own company which pays pension contributions to a self-invested personal pension (SIPP) in her name. She has paid the annual...

Industrial action which is affecting the employer helpline and construction industry scheme (CIS) helplines has been extended to 16 May, having begun on 23 December 2024. HMRC says it is continuing...

Mergers and acquisitions (M&A) activity grew in October last year as sellers rushed to complete deals ahead of the capital gains tax rise announced in the autumn Budget, says RSM UK. Figures from...