Issue: Vol 167, Issue 4309

MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted

The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN

MICK RUSE updates and expands the valuation rules of thumb published in November 2005

RICHARD CURTIS reviews the ninth, tenth and eleventh sittings of the Public Bill committee and its deliberations on the Finance (No 3) Bill 2011

If charitable payments are made under gift aid from a joint bank or credit card account, what are the implications if the account holders pay tax at different rates?

A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was

An inventor has a record of successful inventions that have been sold and have gone on to generate substantial revenue

A couple sold part of their garden to their limited company which constructed a house on it. The company has been unable to sell the property and is letting it and claiming loss relief on its reducing...

Tax treatment of Irish domicile’s income; US tax due on UK salary; holdover relief on shares in farming business; payroll and new employee

Response to tax credits condoc

HMRC explain common reasons for rejection

System outage; Debt cap; SA361; RPI; Zero rating

Charitable legacies could benefit from 36% levy

Taskforce investigates tax evasion

Condoc proposes 45 days as clearest timescale so far