Is it permissible to divide the Aqeeqah amongst one`s brothers and family?
Giving a portion of the Aqeeqah, even a small one, to the poor and needy is obligatory, and if one`s brothers and family are among the needy then, they are more entitled to it, and this way it is a charity and an observation of kinship ties. However, if they aren`t needy then, it is permissible to give them from the Aqeeqah after giving the poor and needy their share.
Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the expiation for being forced to give a false testimony in order to achieve reform?
Achieving reform is done by following the way of Allah through giving back rights to whom they belong. Therefore, repenting to Allah from false testimony is only achieved by abrogating it, and the person in question should expiate for that oath if he had taken it, so that Allah may forgive him.