Bill Dodwell considers recent cases in which one relief has been contingent on another
Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now
William Franklin considers the recent interruption of the EMI scheme and its implications
Kate Willis examines the case of Thakoral Tailor v HMRC and its impact
Robin Williamson considers the challenges involved in relying on HMRC guidance
In this article, David Bateman looks at the practical aspects of the new cleansing rules.
Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018
Rob Goodley and Mike Bonner-Davies consider the pension issues when planning for retirement overseas
Keith Gordon considers a recent Upper Tribunal case which looks at one consequence of a client signing a form 64-8
David Marcussen offers a practical guide to making the most of these key tax reliefs.