Issue: Vol 176, Issue 4529

Simplifying the tax and National Insurance treatment of termination payments may hold complications for employers and employees who firmly believe in the right to exemption.

Disappointed by what was, at first sight, a lack of tax content? 

Tax returns and tax awards.

The decision of the Court of Session on employment benefit trusts.

Ensuring that corporation tax claims and elections are made promptly can enhance client relationships.

Advice is required on the proceeds of life assurance received by executors.

Are swimming lessons supplied through a limited liability partnership VAT exempt?

Correspondence from readers on topical subjects.

Quarry question; Caravanned; Value of supply; Two residences.

The UK and Portuguese tax implications of a large gain on UK property.

We have all come up with something that seemed a good idea during an evening spent in the pub putting the world to rights. Generally, in the cold light of day, we realise that there might be some tiny...

The treatment of receipts by a company for integral features in trading premises.

Reduce the administrative burden on businesses, charities or voluntary bodies.

Warning offshore tax evaders.

National Insurance employment allowance will not be  applicable to sole employee.