Rachel Gauke comments on the Court of Appeal decision concerning goodwill and roll-over relief.
Scholarships to sons of company director
HMRC has issued Revenue & Customs Brief 14/2013: Simplified expenses rules for small businesses.
Management of golfers: whether trading
As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Double tax relief: underlying tax
Intangible fixed assets: goodwill acquired from related party
Chris Hutley-Hurst reviews the condoc aimed at settling ‘unintended inconsistencies’
HMRC has produced, for external comment, a draft statutory instrument and draft explanatory memorandum that makes a number of amendments to the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567.