Issue: Vol 158, Issue 4085

MIKE TRUMAN argues the case for cash accounting, but under another name.

MATTHEW HUTTON reports on some unexpected improvements to the notoriously difficult SDLT regime for partnerships which were made by FA 2006.

NEIL WARREN considers how three recent tribunal cases should encourage advisers to challenge the way they allocate input tax for partly exempt traders.

REBECCA MURRAY suggests that a legislative change is required to the rules relating to offshore 'link companies' in group relief claims

My client is 62 and, with his wife, is the co-owner of a small and growing company, formed ten years ago and now with an annual turnover of over £300,000. Current profits after directors' remuneration...

The use of home expenses is a thorny subject, but can we be certain even when clients' details are meticulous? My client mows grass and does gardening. His garage is full of mowers and garden...

Our client gifted a large number of shares to his wife. Tragically, within 30 days of the gift, the wife died. Our client was the only beneficiary of the wife's estate and accordingly the shares in...

A client worked for a company for four years, where she was provided with a car and free fuel, but the company never submitted P11Ds to HMRC.

Correspondence from readers on topical subjects.