Issue: Vol 160, Issue 4137

The virtues or not of an 18% capital gains tax rate are considered by JOHN CULLINANE

How can HMRC help small businesses meet their tax obligations? ALLISON PLAGER analyses a recent report on this subject

NEIL WARREN considers the VAT issues facing UK businesses that provide services to overseas customers

The announcement of the death of inflation allowance is a matter of concern to all practitioners. JOHN ENDACOTT considers its effect and associated problems

The implications of the sale and leaseback of machinery.

Calculating the gains on the sale of a smallholding.

A Swedish national comes to work in the UK.

What level of tax credit should be given for a foreign dividend?