Issue: Vol 169, Issue 4335

Does the government really care about micro-businesses, asks ROBERT MAAS

PAUL APLIN reports on the progress of the joint initiative on HMRC service delivery

GRAEME BLAIR discusses the pros and cons of a Scottish rate of IT

The change to the pensions carry-forward rules is explained by JOHN PAGE and JOHN WOOLLEY

NICOLA MANCLARK continues our series on old cases by asking if Tennant v Smith is still a valuable precedent

A self-employed drummer is concerned his turnover may exceed the VAT registration limit and he is considering operating as a sole trader and limited company

A limited company has four shareholders who each own 25% of the shares. One of the shareholders has agreed to reduce his interest to 4%. This was to have been done by the issue of shares followed by a...

Following an HMRC enquiry, it has been agreed that the closing work in progress of an interior design company will be increased

A company director has purchased a property from which his company now trades. He would like the company to pay rent to cover his mortgage interest, but this will mean the loss of future...

Passing over; Over-taxed, over here; Account owing; Widow’s estate

Help offered to 1,000-plus firms with most quality issues

Dissolutions: limit set on shareholders’ distributions

NI holiday; Agent update; Rural fuel duty; R&D relief

From 16 December 2011

Effect on employers depends on associated accounts office