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.

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 ...

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