Issue: Vol 160, Issue 4121

STEPHEN CHARLES provides an overview of the rules for research and development tax relief

MATTHEW HUTTON considers what scope there may be for creating 'new' trusts (including will trusts) since 22 March 2006

Is there more to the taxation of private equity than meets the eye, asks RICHARD PALMER

RICHARD CURTIS considers the Tax Faculty's memorandum on the continuing delays in the VAT registration process

A relatively new building contractor client — who trades through a limited company — has recently brought in his first year's records. Despite our advice to the contrary, instead of treating his own...

Mr K is 57 years old and owns a financial services company (N Ltd) which employs four other people. 50% of the shares are owned by him and 50% by his wife, the company secretary. Mr K is also a...

We act for a residents association which is a limited company. It is set up in the common manner, with the company owning the freehold of a block of flats and each resident holding a lease from the...

Our client normally has an annual summer meal/party for her dozen employees. The cost is below the £150 per head exemption provided for in ITEPA 2003, s 264. The client has read that employees can be...