Issue: Vol 165, Issue 4255

RICHARD CURTIS reflects on when you can reduce your tax bill with a claim for medical expenses

How can tax be lost if it is not due in the first place? ANDY WELLS is struck by recent Revenue thinking

The outgoing CIOT president, Andrew Hubbard, has focused on HMRC powers during his year of office. MIKE TRUMAN was there for the finale

JOHN WOOLLEY considers the complications caused by the impact of new perpetuity rules on pension by-pass trusts

'A campaign for changes to the current system would be greatly welcomed'

'I have been astounded by a "business" that sheds staff capable of producing an income ten times their cost'

Results of negotiations between HMRC’s Divers Unit and the RMT

A private company has issued share capital of 25,000 £1 shares, but a capital redemption reserve of £100,000

A company has received compensation from HMRC in respect of an incorrect payment of advance corporation tax made under a mistake of law. Interest was paid, but is this taxable?

Should a dental practice incorporate, particularly if the dentist is close to retirement?

In a discretionary nil-rate band will trust the testator wished his widow to be the prime beneficiary during her lifetime. To reduce administration, the trustees wish to lend the capital to the widow...

Mitigating Class 1 National Insurance costs; setting up a company in Cyprus; partnership loan and estate planning; exit charge from discretionary trust

New bonus rates

Issue 17 available

Comments wanted on effects on loan relationships and derivative contracts