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There are good reasons for taking a greater interest in short-life assets, argues RAY CHIDELL

MIKE TRUMAN explains the proposals for simplifying small business taxation

Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS

ROSS WELLAND considers international tax management for owner-managed firms

Also suggests self-certification process for employee share schemes

MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution

The uncertainty about bona vacantia and claiming ESC C16 treatment when a company is struck off will soon be over, says MIKE TRUMAN

ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business

HMRC recognise 'considerable concern to tax profession'

Does the government really care about micro-businesses, asks ROBERT MAAS

HEATHER MILLER works through calculations in which a partnership takes in new members

Amounts can be used for VAT

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