Issue: Vol 168, Issue 4312

Practical issues of entrepreneurs’ relief

When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily

The future for small business taxation was the theme of a LexisNexis roundtable. ALLISON PLAGER reports

Be sure you and your colleagues make the most of this week's issue

Extended coverage of the Gaines-Cooper hearing in the Supreme Court

A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources

A UK citizen who relocated to the USA several years ago has recently returned to the UK to work here. His family remain in the USA and he visits them there

When an employee starts work too late in one pay period for payment to be made, so that this is added to the pay in the following period, should National Insurance calculations be based on one or two...

A farming company controlled by a father owns two farmhouses; one being used as a residence by the father, the other by his son

Cuckoo questions; Priestly pad; Paella and property; Family funds

Completing self assessment and company tax returns

Peter Jennings; EU exchange; Bank levy; Stamp taxes; Rewrite project

Revenue & Customs Brief 25/11

Withdrawal of Business Brief 28/04 item 2

Taxpayers to be indentified by details other than name