Avoidance scheme involving restricted securities: application of Ramsay principle
Restriction on relief for uncommercial trades
Sole trader: costs of defending manslaughter charge
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