Since 1927 the leading authority on tax law, practice and administration
ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations
Firms' proposals have been statistically unacceptable
CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)
The patent box has arrived. MARGARET SAVORY explains the rules
Election to benefit must be made within two years
The two shareholders of a limited company have had a disagreement and now wish to go their own ways. Could the net assets of the company effectively be split by way of a management charge to two separate new companies?
Dale Services Contracts Ltd (TC1985)
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
Who is associated with whom, and why? NICHOLA ROSS-MARTIN investigates
Should it be permitted to use other currencies for computations?
Partito Media Services Ltd (TC1949)
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
