Issue: Vol 168, Issue 4330

KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance

HMRC have issued two consultations aimed at making tax simpler and easier to understand. MIKE TRUMAN is not convinced

ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs

When is an assessment not an assessment and must tax be unpaid to be payable? RICHARD CURTIS considers the Robert E Clark case

Three medical practices that operate from the same health centre are to merge. One of the practices is a partnership, while the others are sole traders

A garage is not approved to carry out MoT tests so takes cars to an approved centre and is charged a reduced fee for this business. The unapproved business charges its clients the full test fee

A director and majority shareholder plans to remortgage his house and loan the proceeds to the company to enable it to purchase a property

A director wishes to reduce his overdrawn loan account with company A. He proposes instead to sell his shareholding in company B to company A and to use the sale proceeds to satisfy the debt

My rug dealer; Pension payouts; Replacement home; French gift

'I have seen it suggested there are difficulties in dealing with a later completion'

Concern about IHT implications

Hok appeal; Toolkits video; Professional fees; Investment trusts; VAT notices; APD

Regulations will come into force on 6 December

Current £2,000 figure remains in place for 2010/11 SA return

But HMRC need better understanding of costs to taxpayers