Issue: Vol 159, Issue 4099

NEIL WARREN considers the procedures for dealing with VAT errors discovered by a taxpayer or his adviser.

Some practical issues concerning corporation tax relief and employee share plans are discussed by MICHAEL CARTER and SCOTT McCRORIE.

JOHN T NEWTH FCA, FTII, FIIT, ATT reminds readers of the current tax treatment of ministers of religion.

Our client's son seems to have had difficulty obtaining a steady job since leaving university. However, he has developed a knack at winning newspaper, etc. competitions (particularly those with cash...

A potential new client came to my office the other day. He owns half a dozen residential properties that are let out. For personal reasons, he wishes to gift these into a company, the shares in which...

My client is a high earning UK tax resident who is intending to buy a main home in France, from where he will commute weekly back to the UK. There will be no home maintained in the UK. His wife is not...

I have an elderly client with a personal estate for inheritance tax purposes valued at £5 million, which includes the entire share capital (apart from one share each to her three children) within...