Issue: Vol 168, Issue 4314

CHRIS WILLIAMS provides a road map to the recently introduced rules on disguised remuneration

Appointing a corporate partner to a partnership is not as simple as it seems

DAVID JEFFERY warns of the perils of ignoring the relevant factors when calculating small companies relief

Report from the LexisNexis conference, London, 30 June

The partners in a farming partnership wish to cease trading, sell their land and retire. A purchaser has been found, but although willing to sign an unconditional contract now, he will be unable to...

A company has sponsored a large sporting event and has received free tickets which it intends to use to entertain clients and to reward its staff. Advice is required on the benefit in kind issues

Engineering and consultancy services are provided worldwide by a UK VAT-registered business

An Irish national lived in Australia for a time before moving to and becoming resident in the UK. She has income from Australia that is, at least in part, remitted to the UK

Built on their behalf; Four fall out; Going spare; Nurse’s tax claims

'Those worth under £19 million must wait on phone for two hours'

'Draft rules did not follow article's reasoning'

'Proposals are clearly a further burden on firms'

'Sheer madness!'

Taxation writes...

Reports of shortage of paper not denied