Issue: Vol 157, Issue 4074

MARK McLAUGHLIN and TOBY HARRIS ponder some planning points and pitfalls in connection with inheritance tax business and agricultural property reliefs.

BRIAN WILLIAMS provides a case study explaining some of the intricacies of demergers and why it is imperative to take tax advice early.

RICHARD CURTIS considers Standing Committee A's opening debate on the new rules on trusts.

The relationship between property disposals under compulsory purchase orders and rollover relief

RICHARD CURTIS and RUFUS discuss the tax and theological implications of their retirement plans.

On 6 April 2005, X Limited, a family-owned trading company, purchased a new car which was made available to Mr X for private use and is intended to be replaced after three years. The £52,000 purchase...

Correspondence from readers on topical subjects. Training According to HMRC, they now believe that training is not a duty of the employment, but something to put one in a position to perform those...

I have been asked to advise a new client, an unquoted trading company, in connection with a share scheme, which it has put in place for certain senior employees. The client was a professional services...

I am not sure if I have somehow overlooked a very simple answer to the following question. Mr and Mrs Smith trade, in partnership, as Smith Trading (they are not very imaginative). They have become...

I have a relatively new personal tax client and am receiving conflicting advice in relation to identifying the vendor for capital gains tax purposes in the following scenario. In July 2003 — the...