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The owner of 25% of a trading company retired and HMRC gave clearances under CTA 2010, s 1044 for a company purchase of own shares to be treated as a capital transaction. The ex-shareholder is now to resume employment at the same business

Blame put on countries' bids to attract corporate revenues

Ire should be directed at policymakers, say FTSE chairs

Following on from the example set by some of the UK’s large multinational companies, is there a tax advantage available to small businesses from paying a royalty payment to another family member?

New rules will target exploitation of property business profits

AIA up tenfold for plant and machinery

Bank levy and patent royalties also targeted

MJP Media Services Ltd v CRC, Court of Appeal

HMRC concedes point to farmers' union

Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire

By Ray Chidell and Ian Sutton; £68.50

Three partners intend to acquire an old house which is currently subdivided into four flats. They plan to renovate the entire property and then sell all four flats separately

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