Issue: Vol 167, Issue 4294

JOHN WOOLLEY summarises the impact of the removal of the omission to exercise a right rule on registered pension plans

Is stormy weather approaching for tax avoidance schemes? SIMON MCKIE suggests measures promoters might take to ensure they are waterproof

Do love and business mix? ROB DURRANT-WALKER suggests that, with a little care, they can

PHILIP FISHER highlights both a challenge and an opportunity for employers of expatriate employees

A finance company has purchased a personal car registration plate with the initials of its director and wishes to claim tax relief on the basis that this advertises the business

A limited company has two otherwise unconnected shareholders. One owns 70% of the shares, while the other owns 30%. They wish to draw unequal dividends, but not by way of dividend waiver

An employee is to be made redundant in February and will receive a payment in lieu of notice. Would there be a tax advantage in delaying payment until after 5 April 2001 to benefit from lower tax...

A husband and wife run a retail business from a property that they own. They now wish to bring their son into partnership, but not as a co-owner of the property

Tax relief on spouse’s pension contributions; shares paid to overseas shareholder; company car benefit; profit share between divorced couple

Was anyone at Lunn & Co actually qualified?

Have HMRC considered staggered filing deadlines for tax returns?

CT61 was nowhere to be found

Playa Limited's Sussex address was famiiar

Our Right to Reply campaign continues with readers' help...

HMRC will look back five years; maximum fine 20%