Comment & Analysis

Pre-owned assets and the £1m nil rate band for couples with property

Leekes Ltd and corporate loss streaming

VAT’s mini one-stop shop is ill conceived for small firms

Calculating an individual’s income tax liability

Basic principles of trust tax pools

Tax treatment of compensation for missold financial products

Pension contributions can benefit low-earning taxpayers

Capital allowances available on second-hand assets

How TaxAid helped taxpayers facing bankruptcy

VAT tips for three-party transactions

Are HMRC seeking to influence the structure of business deals?

The Commons debate of Finance (No 2) Bill 2015