Tax planning

Serious ill-health lump sums, tapered annual allowance and UFPLSs

Business property relief an increasingly popular measure

Misled investors and HMRC on scheme's losses

Simon Ruthers looks at the main residence nil rate band

Money well spent

Nominations should be clear

Complicated transition rules may have led to breaches

A deliberate move to curtail pension contributions?

Lawrence Cook explains his logic

All is not lost, writes Sheriar Bradbury