Issue: Vol 170, Issue 4377

Rumours of research and development relief’s death are exaggerated, claims MARIA KITT

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

HMRC’s interpretation of new property rental rules shocked NEIL WARREN

HEATHER MILLER laments the demise of extra-statutory concession C16

A business voluntarily deregistered for VAT, believing its turnover would be below £71,000 for the next 12 months. Turnover has recovered, although it will not exceed the registration limit

Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the...

A husband and wife and two sons carry on a building business through two companies; the first owned by the parents, the second by all four of them

The 2011/12 self-assessment tax return of a 76-year old woman declares a chargeable event for that year of £76,000. The gain accrued over a 21-year period, but the computer calculation of income tax...

CIS conundrums; A grand plan; Auf wiedersehen; Property development

Brazil TIEA; Report on the EU; Excise duty

Covers changes to requirements for stamp duty land tax

Payerti.org is independent of taxman

No more form CT204 Active Company

No immediate move to Gov.uk; Working Together bulletin folded into Agent Update

Move to allow application of debt cap mechanisms for corporation tax charge