Issue: Vol 167, Issue 4304

In a lather about research and development claims? MARIA KITT clarifies the subject

HEIDI POON asks if there are greener pastures for business property relief after the Balfour case

KEVIN SLEVIN explains why advisers should be aware of a tax planning opportunity for non-domiciled parliamentarians

MIKE TRUMAN reports from Queens' College, Cambridge

A company in the security industry employs more than 500 guards under PAYE and would like a dispensation to cover travel and subsistence costs

The owner of a trading company wishes to sell the shares to his management team. However, this will be at below market value. Would this be a gift for inheritance tax purposes? The owner is concerned...

An architect based in Sweden carried out work for a UK customer and charged Swedish VAT. This is not correct under the new business-to-customer rules that came into effect in 2010 and 2011

A couple acquired a plot of land from their company when it closed down and lived on it in a caravan. Four months after purchase, the property was sold at a gain

Gift aid on ad hoc cash donations; disposing of UK property while overseas; estate planning for second wife; VAT on sale of goods to Cyprus

Take a look at co-operative compliance

Data accepted through electronic data interchange until 2014

VAT groups; Agent event; Updated notice; Company car VAT

Body critical of new disguised remuneration legislation

Update should be automatic

OECD launches consultation on draft changes