Issue : Vol 177, Issue 4556

The impact research and development tax credits can have for small and medium-sized enterprises and larger businesses.

The AAT Birmingham conference.

An international business tried to persuade a local food manufacturer to make an incorrect claim for input tax.

How stamp duty land tax now applies to complex transactions.

Change will not be immediate.

The UK’s decision to leave the European Union and its impact on our tax legislation.

Past partnership; Joint and several; Development discount; Splitting years

VAT on the purchase of art works for non-EU buyers.

Is annual investment allowance claimable on studio costs of a freelance musician?

Correspondence from readers on topical subjects.

An unmarried couple own properties purchased with unequal contributions.

Interaction of gifts with reservation of benefit and ‘same-day additions’.

Proposed relief for contributions to sport should be extended.

Draft inheritance tax hallmark is wider than for other taxes.

Transfers of going concerns.