Issue: Vol 160, Issue 4132

Tax relief for income protection policies and the taxation of receipts can be confusing. PENNY BATES provides a brief explanation

Are big businesses and small businesses taxed in a completely different way? JOHN NEWTH suggests that they just might be

The option to tax rules cause common problems to many businesses. NEIL WARREN considers some of them and their solutions

MIKE TRUMAN looks at the recent case of Neil Martin Ltd v HMRC and asks when taxpayers can claim damages for Revenue delays and mistakes

Can a disclosure in the white space be negligent?

I read with interest your correspondence from an anonymous contributor entitled 'Outrageous; yes'. I have a story that is broadly similar

Can a cat be a benefit?

I read with interest your article about Sybil

Do the money laundering rules apply to a private transaction?

Is a distribution income or capital?

Every paragraph

I am dealing with a discretionary trust set up following a successful medical negligence claim, the recipient being profoundly disabled. HMRC have confirmed that the provisions of IHTA 1984, s 89...

Company 1 is controlled by Mr A (51%) and Mr B (49%). A and B are otherwise unconnected. A also owns 100% of companies 2 and 3, and B owns 100% of company 4.