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A farmer owns farmland from which he trades, but his father owns the farmhouse itself. Does the Hanson case have implications for the availability of agricultural property relief in respect of the house?

The government provides valuable reliefs for pension premiums, but complications can arise

John Mander Pension Scheme Trustees Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Final review calls for simpler admin and flat-rate couples’ allowance

Finance Bill 2013

Lifetime limit for tax relief down to £1.25m from 2014/15

...investment bond: how not to let the sky fall on tax planning

HMRC guidance

HMRC to form electronic data link with DWP

Generally speaking, if it is desired that a company director should have a pension scheme, contributions made by a company will attract tax relief and also save National Insurance contributions. Does the same principle apply to investment companies?

Three shareholders have an agreement that, on the death of any one of them, the others will purchase the deceased's shares. The cost was provided by way of an insurance policy

DAVE MORRISON takes a wide-angle look at the movie business

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