Issue: Vol 155, Issue 4017

JOHN T NEWTH FCA, FTII, FIIT, ATT comments on the latest developments regarding tax credits. TAX CREDITS HAVE certainly been in the news recently. Media coverage of reports by the Citizens Advice...

RICHARD CURTIS drills into the tax implications of the Shell and Royal Dutch Petroleum merger.

JASON COLLINS considers whether United Kingdom common law or European Union convention rights are best placed to protect confidential client communications.

PENNY BATES illustrates why the interaction of retirement annuity and personal pension reliefs is anything but simple. LONSDALE V BRAISBY was recently heard in the Court of Appeal following decisions...