Issue: Vol 169, Issue 4348

Employees need to get used to paying more for their cars, warns RICHARD CURTIS

JOHN ENDACOTT thinks the Budget's VAT proposals for takeaway food were undercooked

MICHAEL RIPLEY takes a look at the proposals to tax high-priced homes

PAUL HOWARD and PAULA TALLON consider the changes to the new seed enterprise investment scheme

A sole trader who uses the cash accounting system is owed money by a client, who has offered equity in their company instead of the fee

Some private limited companies have surplus cash, which earns little interest from banks. A better use would be lending funds to company directors to offset against their mortgages

A director/shareholder of a UK company went abroad to work for another unrelated company and is non-resident. The new overseas employer wishes to buy the UK company

A brother and sister are trustees of a trust established by their now deceased brother. The bulk of the settlement was from the deceased brother’s pension scheme, which was invested in bonds

Nursery nervousness; Car hire costs; Partnership problem; Capital idea

P35 penalty notices; Uncleared payments; SA filing penalties; Freestanding credit

Plans would put City under threat, claims Lords report

Finance Bill; Reallocation letters; Armenia DTC; Simpler accounts

No documented link between givers and payments of up to £20

EC Regulation 883/2004 given broader reach

Extended deduction entitlement allowed retrospectively