Issue: Vol 159, Issue 4099

Some practical issues concerning corporation tax relief and employee share plans are discussed by MICHAEL CARTER and SCOTT McCRORIE.

NEIL WARREN considers the procedures for dealing with VAT errors discovered by a taxpayer or his adviser.

JOHN T NEWTH FCA, FTII, FIIT, ATT reminds readers of the current tax treatment of ministers of religion.

Our client's son seems to have had difficulty obtaining a steady job since leaving university. However, he has developed a knack at winning newspaper, etc. competitions (particularly those with cash...

A potential new client came to my office the other day. He owns half a dozen residential properties that are let out. For personal reasons, he wishes to gift these into a company, the shares in which...

I have an elderly client with a personal estate for inheritance tax purposes valued at £5 million, which includes the entire share capital (apart from one share each to her three children) within...

My client is a high earning UK tax resident who is intending to buy a main home in France, from where he will commute weekly back to the UK. There will be no home maintained in the UK. His wife is not...