Issue: Vol 165, Issue 4250

SAM HART goes back to first principles with a look at accounting dates and their taxation effects

STEPHEN C HAGGETT reviews the tax and other issues that may arise when a deed of variation is used in estate planning

ANNE REDSTON reports on how HMRC have set about cleaning up their website

A bracing walk to the pub with Rufus the dog starts RICHARD CURTIS thinking about tax relief for exercise

Advice is needed on the UK tax implications of a USA limited liability corporation

A company has received a substantial payment under a keyman insurance policy. Under an agreement with one of its directors, half of that amount was paid to the director’s family

A funded unapproved retirement benefit scheme owns a property. As the tax rate for trusts is now 50%, what tax liabilities would arise if the property were transferred to the beneficiary?

If a commercial property rental business has not claimed capital allowances in the past, can retrospective claims now be made?

Rent or royalty paid for a quarry; rights when VAT is wrongly charged; IHT and partnership property; preference shares and entrepreneurs’ relief

Updated PAYE application

Draft guidance on connected companies

HMRC can be informed electronically

Change will affect individually negotiated services

For firms with five or fewer employees

London to Nottingham