Issue: Vol 159, Issue 4097

DAVID OLIVER looks at the ins and outs of the new UK film tax credit.

KEN MOODY carves his way through the mire of recent legislation relating to employment-related securities in a quest to discover the meaning of 'grandfathering'.

MIKE TRUMAN identifies the real culprits in artificial tax avoidance schemes.

SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey

Last year, while in the capital on business, I hired a car and failed to pay the London congestion charge. The fine was £50 which was charged to the hire company and paid by it. The hire company then...

Many readers will know that dentists have been able to incorporate their practices since July 2006 and accountants have been very active in selling their services to dentists. I can see the advantages...

My client's income each year is usually just below the higher-rate threshold. In his 2005 return he included interest of £1,000, which put him into the higher-rate bracket. Tax was paid as a result. I...

As well as their main private residence, my clients own a second property which is, and has for many years been, let on a furnished basis to tenants. We have always claimed the 10% 'wear and tear'...