Issue: Vol 169, Issue 4355

PAUL DUCKWORTH and JAMES TETLEY explain why a company’s claims for R&D relief need not be terminated

Will new IR35 guidance have contractors quaking in their boots, wonders PHILIP FISHER

ROBERT FIELD and DAVID FLETCHER look at the interplay between disguised remuneration and winding up the contributing company

The recovery of input tax in respect of buy-to-let residential property is considered by NEIL WARREN

Can a director who is working abroad through his personal limited company and who is not resident in the UK vote himself several years’ worth of remuneration so it is received net while he is outside...

The subsidiary of a trading holding company has been placed into liquidation. The subsidiary is owed money by some third-party debtors which the liquidator intends to write off

A two-partner firm intends to bring a corporate partner into its limited liability partnership

A taxpayer was advised to transfer pension funds from a retirement annuity policy with guaranteed annuity rates to a self-invested personal pension and has now received compensation

A special case; Reality or rumour?; Service companies; Subsiding subsidiary

Unit trusts; Cars; EMI options; VAT Guide

New penalties factsheet

Technical note on other areas of system

HMRC launch online tool for PAYE taxpayers

Would be used for people who do not need to file for the relevant year

Government 'crackdown' on taxation of public sector appointees