Issue: Vol 160, Issue 4138

There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued

ADAM RYCROFT looks at the current and prospective rules for Lennartz accounting

MICK RUSE discusses market value and information standards when valuing minority holdings of unquoted shares

DAVID BOWES takes a further look at the share valuation issues raised by Mike Thexton in his article 'Damn the torpedoes'

Correspondence from readers on topical subjects: CGT catastrophe; PAYE penalties

Structure of new property development on existing site

Is the recruitment fee for finding a new partner a capital expense?

A potentially novel use of an IOU in estate planning.

One of my clients trades as a limited company, employing 20 staff. The company has recently hired a box for the season at a premier division football club and has asked me about the various tax issues...

Reviewed by Rebecca Cave, director Taxwriter Ltd