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Marios Gregori examines the acquisition by a company of another company with a negative balance sheet

An employer wants to give shares to employees and allow them to defer payment. Karen Cooper looks at the tax issues.

Richard Woolich answers a question on the new annual charge for high-value residential property

Praveen Gupta answers a question on a loan relationship between connected companies.

Martin Mann examines the PAYE and P11D requirements arising on a secondment to a UK subsidiary

Andrew Penman answers a reader's query on tax on a retiring partner.

Mark Minihane answers a question on foreign exchange on an unrealised gain on a loan asset.

HMRC seeking penalty for incorrect share loss relief claim

Paula Tallon answers a question on corporate partners and loans made to companies.

Karen Cooper answers a query on US companies and EMI options.

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