In this week’s Q&A, Croner-i apprentice tax advisor Ria Dhillon, explains the tax implications of the married couples’ allowance when earnings change

Sophie Brookes and Debbie Shaw, Gateley plc, examine the latest rulings in Sequana over directors’ duties, restrictive covenants in Credico Marketing and articles of association in Active Wear decision 

In our monthy round-up of cases, VAT expert Graham Elliott examines the rulings in Zaman over burden of proof, management fees in Intelligent Money and giant marshmallows in Innovative Bites