Issue: Vol 161, Issue 4160

Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief

The Whole House debated the new penalty regime proposals in the Finance Bill. ALLISON PLAGER reports

MIKE TRUMAN argues that a country which bids for high-rollers with special tax rates and a hamstrung tax authority is far from utopian

PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts

In the countdown to the possible revocation of elections next year, NEIL WARREN considers the main VAT changes in the new option to tax regulations

A PDF guide to the rates of exchange recently published by HMRC for the years ended 31 December 2007 and 31 March 2008

The UK income tax and NIC liabilities of non-resident directors of a UK company

Does a racecourse betting pitch qualify for relief under the intangible assets regime?

An explanation of the ability of a cat rescue home to recover VAT input tax

Exactly when does an employee gain beneficial ownership of an asset in a 'rabbi trust'?

Reviewed by MARY FRASER FCA.