Issue: Vol 171, Issue 4393

A new slant on the question of whether or not tax avoidance is morally repugnant

A Readers’ Forum question resulted in clarification of negative earnings and employment losses

The government provides valuable reliefs for pension premiums, but complications can arise

The impact of real-time information on employers with expatriate members of staff

A long-established partnership of five persons is considering the retirement of the present individual partners who would be replaced by five limited companies. Is this acceptable tax planning or are...

A farmer owns farmland from which he trades, but his father owns the farmhouse itself. Does the Hanson case have implications for the availability of agricultural property relief in respect of the...

A business was established many years ago but, as family members became involved, the owner reduced his shareholding. The shareholders are considering paying for the original proprietor’s care home...

A physiotherapist provides her services through a company. She intends to give up the practical side of her work but continue to lecture and provide personal training

I refer to your recent front cover depicting the Rt Hon Margaret Hodge as “Tax prat of the year”. I feel obliged to say I think that an appalling editorial misjudgment. Margaret Hodge is an elected MP...

...Devil in the detail; Trust transactions

The 7 February 2013 edition of Taxation has only just found its way to my desk. I want to congratulate you for having the courage to lead with Tax prat of the year. I roared with delight when I saw...

I am writing… regarding secondees from the accountancy profession to HMT/HMRC. We welcome the opportunity to engage in this debate as part of the very healthy public scrutiny and debate which, as a...

Draft regulations have been published on the changes to the time limits and higher rate provisions that apply to the payment of voluntary National Insurance contributions (NICs) for those reaching...

...lotteries notice; APD briefing; creative relief; tax agents

HMRC have announced new fuel rates for company cars, which apply to all journeys on or after 1 March 2013 until further notice. For one month from the date of change, employers may use either the...