Issue: Vol 171, Issue 4385

RAY CHIDELL welcomes increased level of annual investment allowances but finds the transitional rules unjustifiably complex

HMRC do not seem interested in a potential five-figure inheritance tax liability. PETER VAINES wonders why

The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN

Topical tips from ANNETTE MORLEY on making sure last-minute self assessment returns are correct

CONOR BRINDLEY explains the continuing relevance of Spargo’s Case

Following on from the example set by some of the UK’s large multinational companies, is there a tax advantage available to small businesses from paying a royalty payment to another family member?

An accountant prepares the accounts of professional partnerships and prepares the tax returns of the partnership and their partners. Some partners have objected to a proportion of the total fees...

An architect left the UK in 2009/10 as a result of his wife’s employment abroad. He designs buildings in foreign countries and payment is made to him via a UK company of which he owns 50% of the...

The business of a professional photographer is to be incorporated to avoid a VAT liability on holiday lettings as a result of the combined business income

Trust income type; Premium problem; VAT lecture; Garage gain

"BACS-approved bureaux have invested in upgrading their software"

Financial Services Bill enacted; Taxing holiday; Trusts and estates; Machine games; ISA Bulletin 47

Alignment for regulations on issuing time limits

HMRC fails to contact thousands about new regime

New rules will target exploitation of property business profits