Issue: Vol 156, Issue 4048

THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the e-mail sent 'Reply all' by mistake — they all make their way to Whistleblower. Or so he says ... PRIVATE AND CONFIDENTIALFrom:...

How has football influenced the regulations of a special tax residence regime in Spain? asks LEON FERNANDO DEL CANTO.

MIKE TRUMAN wonders who was being manipulated in last week's TV programme 'No tax please, we're rich'.

Always willing to search out new sources of information, RICHARD CURTIS learns a lesson in tax and taxpayer behaviour from his dog.

This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.

KEN VOLLER suggests that more use could be made of HMRC's subsistence payment rates.

We act for a client who runs a couple of retail stores in different parts of the country. Shortly before Christmas, our client took the cash from one store intending to deposit it at the bank....

My client is a self-employed camera operator, whose home is in Glasgow. However, in the near future, he will be working for six weeks on a TV programme in Edinburgh. Due to intensive working hours,...

Mr and Mrs A separated in December 1998 and Mr A bought a new property as his main residence. On 21 April 1999, a consent order was agreed between them, which included an agreement that Mr A would...

Our client and his wife live in a bungalow on a plot of land overlooking the sea. They intend to demolish the bungalow and build a block of six flats, retain the top flat for their own use and the...