Issue: Vol 157, Issue 4075

FRANCESCA LAGERBERG wonders if the latest round of consultations are forward thinking or pure farce.

KEITH M GORDON considers the Licensed Access rules that permit accountants and tax advisers to obtain the services of a barrister.

NEIL WARREN considers how HMRC's efforts to combat carousel fraud can have implications for many other businesses and how advisers can deal with these problems.

PAUL APLIN welcomes Lord Carter's change of mind on tax return filing dates and proposes a monitoring group to drive matters forward.

Last year my elderly great-uncle was severely injured in a gas explosion at his house, and despite a rescue attempt by his neighbour, he died the next day. My mother was the main beneficiary of his...

My client, a director of a close company, is proposing to contribute £5,000 towards the cost of a company car which is to be made available to him on the understanding that all except for £100 of this...

I have a limited company client owned by a husband and wife. The company trades from the main residence of the husband and wife using two of the spare bedrooms. The husband and wife wish to move the...

Our client surrendered her interest in a 30-year lease on a cottage in September 2005. The lease was taken out in November 1997 and therefore had a further 22 years, 2 months left to run. The...