Issue: Vol 170, Issue 4379

The taxpayer reaches the winner's podium as lump sum mileage payments are held not to be earnings. JOHN MESSORE and PETER MOROZ report

RAY CHIDELL considers the technicalities and practical implications for both sellers and buyers of capital allowances changes

The current tax year could be very beneficial for investments in the SEIS, says DAVID JEFFERY, but there are pitfalls

MIKE TRUMAN offers the highlights from the event at Chartered Accountants’ Hall, London

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have...

Generally speaking, if it is desired that a company director should have a pension scheme, contributions made by a company will attract tax relief and also save National Insurance contributions. Does...

A mother and father own 50% of a trading company while their sons own 35% and 15%. The son owning 35% wishes to leave the business and the parents are willing to purchase his shares. They also wish to...

A trader carries on a business as a counter-terrorism, crisis response and risk management consultant. They have joined the flat rate VAT scheme under the “management consultancy” heading, but are now...

VAT on sale?; On the road again; Retirement plan; Trading facility

How reverse charges payable by VAT groups should be valued

India protocol; USACT; Pensions; Patent box; SDLT

Department to consider more options for online tool

Workers at risk from being pursued by HMRC, says charity

Osborne and Schäuble call for international cooperation

Report author oversees guidance during hunt for permanent chair