Business

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Disappointment over no automatic rate relief

FSB wants temporary 'lifeline' for village communities

IAIN MACLEOD explores whether parking fines incurred by businesses are allowable for tax

New guidance to feature in next Employment Income Manual

JOHN CULLINANE has a big idea for very small businesses

A company director wonders whether he will have to make employees redundant in the near future. If so, what are the tax implications of any payments and continuing benefits that the company pays or provides?

Employees are provided with mobile telephones for business use, but are additionally provided with dongles that enable them to obtain internet access for their laptop computers while working away from the office

The tax implications of business entertaining are rarely clear. NOEL SHARLAND forges a way through the mire

Comments invited by 27 February 2009

LINDA PULLAN provides a seasonal reminder of the liabilities that can arise from Christmas parties and gifts

Will shares in group companies be eligible for business property relief?

IAN MARROW and PETER FAIRCHILD report an overheard conversation about the sale of image and other rights

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