Issue : Vol 177, Issue 4556

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

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

How stamp duty land tax now applies to complex transactions.

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

Change will not be immediate.

The AAT Birmingham conference.

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

Correspondence from readers on topical subjects.

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

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

An unmarried couple own properties purchased with unequal contributions.

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

Greek VAT; Tax strategy; International tax; Tax agreement; Beneficial ownership

Draft inheritance tax hallmark is wider than for other taxes.

Secondary annuity market.