Issue: Vol 148, Issue 3830

Companies now get tax relief for interest on late paid tax. Does this extend to interest on late paid tax due under section 419, Taxes Act 1988 (loans to participators)? Also do they also now get tax...

The Government has made great play of its intentions to reduce the administrative burden for small business, but thus far nothing seems to have been done. Indeed the reverse seems to apply with the...

Relief may be available in a falling market if one is dealing with an estate in administration which has an inheritance tax liability.