Issue: Vol 160, Issue 4116

MICHAEL AVIENT looks at the effect of the disclosure of tax avoidance schemes on HMRC's investigations.

MARK MCLAUGHLIN considers potential obstacles to obtaining capital treatment on a company purchase of own shares and reviews company law issues.

PETER BINNING and ELLEN ZEISLER consider HMRC's recovery powers following a conviction for tax fraud.

JOHN CASSIDY considers what happens now that the offshore disclosure facility registration window has closed

WILL SILSBY and IAN SMITH offer a novel contribution to the debate on private equity gains.

Special report

The eighth and ninth sittings of the Finance Bill are reported by ALLISON PLAGER.

JOHN T NEWTH FCA, FTII, FIIT, ATT submits that Government and HMRC need to pay greater attention to pensioners.

Our sole trader client was a publican (with accumulating business losses) in town A. Prior to cessation, he purchased another non-trading public house in town B (75 miles away) intending to sell the...

In his Comment article 'Domicile or bust?' (Taxation, 24 May 2007, page 563), Kevin Slevin called for a fundamental re-think of the rules for 'non-domiciles' (which I will henceforth call 'non-doms')...

Following my father's intestate death in late 2005, my mother, my three brothers and I arranged for our lawyer to draw up a deed of variation such that most of my late father's estate (this was all...

Some years ago, my company purchased a property with a view to reselling it shortly thereafter. Unfortunately, a suitable purchaser could not be found and the property has instead been let out for a...

Our surveyor clients have business premises in Nottingham and have had problems in the past with vandalism and thefts at the site. For this reason, what used to be the pool car is now kept at an...