Issue: Vol 156, Issue 4035

PAUL HOWARD outlines the common pitfalls encountered when applying for EIS reliefs.

MICK RUSE goes back to some fiscal share valuation basics. WITH APOLOGIES TO costermongers, forget about the concept of hypothetical open market sales; forget about case law on information standards;...

KEVIN NICHOLSON and DENISE ROBERTS help demystify the research and development tax relief system. DO I QUALIFY? What is it? How do I claim? Is it worth it? These are perfectly reasonable and common...

In his second article looking at HMRC enquiries, ROBERT MAAS FCA, FTII considers records and meetings. IN A FULL enquiry, the HMRC Officer will inevitably wish to see the business records. TMA 1970,...

MIKE TRUMAN has been reading Hansard again. He's not a happy man...

JON GOLDING investigates the impact of Islamic law and the forced heirship principle on United Kingdom inheritance tax liabilities.

My client, Mr A, is a self-employed joiner (profits £30,000 p.a.). Mrs A is a self-employed cake-maker earning £7,000 — £10,000 p.a. (income declining slowly). They share rental income of £6,000 p.a....

Personal companies

Correspondence from readers on topical subjects. Another wee dram I have read your editorial (Taxation, 27 October 2005, page 83) concerning HMRC v William Grant & Sons, Distillers. I am not sure that...