Issue: Vol 170, Issue 4377

Rumours of research and development relief’s death are exaggerated, claims MARIA KITT

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

HMRC’s interpretation of new property rental rules shocked NEIL WARREN

HEATHER MILLER laments the demise of extra-statutory concession C16

A husband and wife and two sons carry on a building business through two companies; the first owned by the parents, the second by all four of them

The 2011/12 self-assessment tax return of a 76-year old woman declares a chargeable event for that year of £76,000. The gain accrued over a 21-year period, but the computer calculation of income tax...

Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the...

A business voluntarily deregistered for VAT, believing its turnover would be below £71,000 for the next 12 months. Turnover has recovered, although it will not exceed the registration limit

CIS conundrums; A grand plan; Auf wiedersehen; Property development

Covers changes to requirements for stamp duty land tax

Brazil TIEA; Report on the EU; Excise duty

Payerti.org is independent of taxman

No immediate move to Gov.uk; Working Together bulletin folded into Agent Update

No more form CT204 Active Company

Move to allow application of debt cap mechanisms for corporation tax charge