Issue: Vol 157, Issue 4063

KEVIN NICHOLSON considers how a newly established company can use an enterprise management incentives scheme to reward its directors and key employees tax efficiently.

JOHN T NEWTH FCA, FTII, FIIT, ATT comments on a recent corporation tax self assessment enquiry.

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/CONFIDENTIAL From:...

NEIL WARREN considers the VAT problems of working with a non-compliant client.

MIKE TRUMAN is our man on the terraces with a rum punch and the Richard & Judy decision

We have started to act for a discretionary trust which receives rental income on various properties. No trust accounts have been seen, but the trust pays interest on loans made to it by the trustees...

The practical effects of the adoption of UITF 40 are now being experienced with the completion of self-assessment tax returns for the year ended 5 April 2006. Where accounts years have ended after 21...

My client was born in the UK and with a UK domicile, but emigrated to Canada with his parents in 1952. In 1963, he became a Canadian citizen, attended the University of Toronto and then worked for the...

Our clients are surveyors and valuers who incorporated their business just over two years ago. There were two partners, now directors, and they each own 50% of the issued share capital. The firm has...

Correspondence from readers on topical subjects.