Issue: Vol 170, Issue 4375

Would swap your golden handshake for shares, asks PHILIP FISHER

That was the Act, that was: MIKE TRUMAN provides a special overview of this year’s legislation

HARRIET BROWN looks at issues that arise when one spouse or civil partner is not UK-domiciled

DAVE MORRISON takes a wide-angle look at the movie business

A UK musician has gone to live in America for a year. He will receive income from engagements there and continue to receive royalties from the UK

All the shares of a new client company are owned by an Isle of Man trust, although there appear to be minimal records and no trust bank account

A UK-based music company owns recordings and compositions. It receives royalty income from Germany when songs are played on the radio there. The firm has applied for exemption from German withholding...

A business comprises the sale of serviced plots of land, with roads and services, to self-builders. A suitable site for development is about to be purchased, but this will be subject to VAT

VAT on paintings; Pension proposal; Safe, not sorry; Sharing in success

Not available to companies that have been owned by another

Criticism and praise for the Tax Justice Network's Richard Murphy

HMRC respond to media criticism

European Commission refers UK to Court of Justice

Accord with US will follow form of UK document

Complexity worries as HMRC issues letter