Issue: Vol 157, Issue 4062

MIKE TRUMAN says that the overpayments made by the tax credit system in the past will be eclipsed by the hidden errors of the future.

DAVID BOWES considers the present state of play in relation to the valuation of employee shares under ITEPA 2003.

MIKE TRUMAN hears Lord Carter reopen his review.

RICHARD CURTIS considers a reader's suggestion of corporation tax reform relating to associated companies

REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.

Seven years ago, Mr and Mrs A purchased personally a freehold hotel for £450,000. A limited company, with Mr and Mrs A as equal shareholders, was formed to undertake the day-to-day trading activities....

I would welcome readers' comments in connection with the remittance basis applying to individuals resident, but not domiciled, in the UK. If foreign dividends credited to a foreign bank account are...

My client currently has a long running dispute with HMRC as to whether two cars owned by his business are available for use by the directors. The vehicles have categorically not been used and have...

Our client is a private school (taxed as a business rather than a charity). In addition to the fees for education, the school charges for the registration of potential pupils, concerts and plays, and...