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The thrust of HMRC’s guidance is to reject the notion that a profit split shouldn’t be used to reward risk control contributions, write Phil Roper and Charles Havisham (KPMG).

By Tom Minnikin, consultant, Forbes Dawson

With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.

The updated regime is clearer, even if there is no final guidance for buyers, says Ian Hyde

No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.

A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.

Recent changes affect office holders and non-executive directors, in particular, warns Dan Pipe.