Issue: Vol 160, Issue 4137

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

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

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

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

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

A Swedish national comes to work in the UK.

Calculating the gains on the sale of a smallholding.

The implications of the sale and leaseback of machinery.