Issue: Vol 158, Issue 4079

MARK McLAUGHLIN considers how an apparent change of approach by HMRC in enquiry cases may strain relationships with tax advisers.

MIKE TRUMAN looks at the poor drafting of the pension scheme investment regulations, and unearths a soon-to-explode bomb for unquoted companies.

PENNY BATES provides an overview of inheritance tax planning using insurance products.

PAUL TUCKER looks at the practical issues surrounding PAYE dispensations, and how they save time for employers.

My mother-in-law is very elderly and is funding the substantial fees I am incurring in respect of my claim for unfair dismissal and a subsequent High Court action for breach of contract by my...

I act for a partnership of two brothers trading in the retail sector. They trade from three branches in their locality. One of the branches operates from part of a freehold building jointly owned by...

Our client company recently had a PAYE inspection. An employee who uses his own car for business purposes has the fuel paid for with a company fuel card, and the employee is required to make good the...

The Low Incomes Tax Reform Group; the benefits of filing by Internet; the importance of retaining completion statements; and increasingly adversarial relationships with HMRC.

I act for a proprietary limited company (a family-owned company) resident in Australia and not resident in the UK. The company purchased the long lease of a residential flat in London in January 2005...