Issue: Vol 157, Issue 4064

BRIAN LAWLESS reviews the latest guidance from HMRC on the deductibility of pension premiums paid by a limited company.

RICHARD CURTIS wonders if HMRC and tax practitioners can learn from some recent 'zugzwangs'.

MIKE TRUMAN finds parliamentary understanding of the trust fiasco — but in the wrong house.

Football is now operating on a truly global level. MARTIN DAWSON examines the implications of this.

EMMA CHAMBERLAIN updates readers on immediate post-death interest in light of recent Treasury changes.

We have a client who is the owner and director of a trading company. For several years he has been paid a salary of about £5,000 p.a. and has received dividends of £42,000 p.a. There are no other...

Last year, my client started a business repairing lawnmowers. A nearby garden centre has also undertaken such work for many years, but the owners — who are old friends of my client — have apparently...

Dr Watson is self employed in a medical practice, where all patients are seen in the practice surgery. He has also a room at home, set aside as a study (though not exclusively so), which he uses for...

Correspondence from readers on topical subjects

My client purchased plant and machinery for £100,000. He was entitled to first year allowances and I duly claimed £40,000 in the year of purchase. In the second year he sold these assets for £90,000....

Author: Mike Thexton. Published by Lanista Partners. Available direct from www.hippyman.com, £17.99

VAT conference held jointly by Essex Court Chambers and Pump Court Tax Chambers.

Reported by KEITH GORDON MA, ACA, CTA, barrister.

Speakers quoted: