Issue: Vol 163, Issue 4199

IAIN MACLEOD explores whether parking fines incurred by businesses are allowable for tax

CHRIS CHADBURN delves into HMRC reports to unearth the answers to questions that had been troubling him about the department’s reorganisation

DAVID BOWES considers the Court of Session’s finding in Gray’s Timber Products Limited v HMRC that personal rights are ignored when valuing company shares

The little known equitable liability option might help some taxpayers in dire straits, says HARRY FULTON

PHILIP FISHER and the lazy man’s guide to remittances from abroad

An absurd amount

Removing clients from SA isn't always easy

A scare tactic?

A self-employed art critic and lecturer inherited a substantial archive of material from two relatives. His work on that material has been treated as a separate business. The archive is now to be...

Is it possible for a business to reclaim input VAT on entertaining expenses? And if possible, are there any restrictions on the elements of entertaining that can be included?

A company director employs her son as the company’s only other employee. Would it be possible to save tax and NI liabilities if shares were issued to the son and he were paid dividends instead of a...

What are the tax implications if money is settled on an animal, either as part of a divorce settlement or in a will of the pet’s owner?

Adjusting accounts for add-backs; winding up an unquoted trading company; tax relief on workplace meals; terminating a trust

Legislation will stop individuals using provisions for tax avoidance

Updated Employee Share Scheme Manual partially online