Issue: Vol 160, Issue 4118

DEAN WOOTTEN considers whether high rate start ups should be unincorporated for the first two years.

MIKE TRUMAN reports on the ICAEW Tax Faculty's Wyman Symposium, 'Intermediaries — in the way or the only way?'

MARGARET CONNOLLY demystifies the great private equity kerfuffle

The twelfth sitting of the Finance Bill is reported by ALLISON PLAGER.

And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.

A few weeks ago, having finished our discussion about my clients' business accounts, I enquired whether they had given any thought to IHT mitigation. The client and his wife both have capital and...

We have a client who is commencing a 'self storage business', which basically involves the acquisition of a warehouse and the installation of a mezzanine floor. The floor space is then divided into...

Our clients have a large country estate. Much of the land is held on 'traditional trusts' with successive life interests in tail male. The present life tenant recognises that there will be a...

I have been approached by the parents of a young person, A, who is aged over 18 and who has received a multi-million pound personal injury settlement. This is held in trust by the Office of Care and...