Issue: Vol 169, Issue 4342

Can a furnished holiday letting qualify for IHT business property relief? PRIYA DUTTA and IAN MASTON report on a positive tribunal decision

What does the failure of the Redknapp prosecution mean for HMRC’s anti-evasion strategy? MIKE TRUMAN investigates

MARK MCLAUGHLIN highlights the importance of the inheritance tax exemption for normal expenditure out of income

JENNY NELDER outlines the basics of share valuation for taxation purposes

Student loans are repayable once education has ceased and earnings are being received above a certain level, but what is the situation if the ex-student is self-employed, living on investment income,...

How much of a chicken shack is eligible for capital allowances?

An unmarried client wishes to establish a trust for the benefit of his domestic partner after his death, although the trust fund will revert to the settlor in the event of the partner’s earlier death

A couple have lived in their main residence for about 20 years and have owned a let property for about 15 years. Both properties are in London, but they wish to move to the West Country

LLPs and intangibles; Desert dividend; Client’s conversion; Home loan

Average of nine-month period in 2011

Singapore DTA; New address; PAYE tools

Online videos launched

'Pragmatic' move removes admin burden for schools

Pilot scheme expanded for second time

HMRC could be bound by Jan ‘03 guidance, says Tax Faculty