With pensions, the tax relief principle is always the same -- a bit like the need to open up to an IFA to properly fill in your retirement saving blanks.

One change to Business Asset Disposal Relief is already tripping up directors, ahead of another in April that will sting an estimated 264,000.

N.B. This K&K Ltd is never named in the judgment, but it was Appiah’s “PSC” when she was contracting via Tripod Partners for the Home Office. The company’s full name was KIA & KHY Ltd. It’s now ...