Issue: Vol 165, Issue 4258

As the Budget hurtles towards us, JOHN ENDACOTT considers the prospects for the survival or recovery of the rules relating to furnished holiday lettings

JOHN NEWTH considers the decision in Novasoft Ltd

TERRY JORDAN checks out the pre-owned assets tax charge and warns of an important test date

What does the future hold for non-domiciliary tax, asks LISA SPEARMAN

Could a client set up a company in Cyprus to invoice his UK company for his services, with the aim of saving UK tax and National Insurance contributions?

A farm, owned by one of the partners in a farming partnership, has been put up as security for a business loan. Will this loan reduce the value of the business for both agricultural and business...

A discretionary trust owns a farm and the first two ten-yearly tax charges have been £nil due to agricultural property relief. Planning permission has been obtained and the non-agricultural value will...

A married woman is the director of her limited company and remuneration is restricted to an amount just over the lower earnings limit

Splitting farm assets between brothers; winding up a holding company; obtaining power of attorney; capital gains tax on sale of two properties

Outline follows Franked Investment Income Group Litigation appeal

No need to complete form P86 Arrival

New page on taxman's site

Taxman ceases to issue blank CT600 forms

New HMRC role to extend relationships with businesses

Holder will be entered into publicly available register