Since 1927 the leading authority on tax law, practice and administration
ARTICLES
The new regime for non-resident capital gains tax
Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?
Should new firms be lining up to claim relief under the R&D and patent box schemes?
A guided tour of Spanish villas and inheritance tax planning
The new tax credits system is given a once-over by ROB DURRANT-WALKER
Tolley £115.95; CCH, £107.95; Bloomsbury Professional, £45
ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds
ROB DURRANT-WALKER looks at the capital gains implications for partners’ profits
ROB DURRANT-WALKER serves a livener for those dealing with short-term residents
Is the tax treatment of insurance for leading employees as clear cut as we think? ROB DURRANT-WALKER reviews the rules
Do love and business mix? ROB DURRANT-WALKER suggests that, with a little care, they can
ROB DURRANT-WALKER explains when and how to defer the payment of National Insurance contributions
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12
READERS'
FORUM 
Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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