Issue: Vol 163, Issue 4202

Mainly in the rear end of high earners, says RICHARD CURTIS. Meanwhile, MIKE TRUMAN sees little help for business

PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009

ROB GELL and PHIL DAVIS consider the cost of HMRC’s win in the Genovese case

MARIKA LEMOS analyses the High Court’s decision in Nelson Dance concerning the application of business property relief

GARY HEYNES and SARAH TURGOOSE warn of the UK tax effect of currency exchange movements

On the basis that a private use adjustment in respect of motoring expenses was omitted from the final tax computation, HMRC are seeking to reopen previous years and increase the adjustments used

HMRC are seeking to tax the benefit of meals purchased for employees when they were working late on the employer’s premises

A marriage contract trust was made in 1947, with an alimentary liferent in favour of the wife. The couple would like to transfer the trust assets to their children

A company director purchased shares in his company that were subject to enterprise investment scheme relief and has also made loans. The director would like to purchase the business from the company,...

Taper relief due on asset sold a second time; reporting reimbursed expenses; penalty on disallowed expenditure; selling on property bought off-plan

Worldwide debt-cap delay welcomed

'Serious implications about UK as attractive place for business'

Penalised tax defaulters' details will appear online

Employer annual returns due

Taxation says farewell to editorial assistant after 20 years