Issue: Vol 169, Issue 4353

MIKE TRUMAN believes a recent case has created confusion about definitions

Can you claim a tax deduction for the cost of a pair of glasses? RICHARD CURTIS takes a look

ROBERT LEACH traces the evolution of National Insurance since its introduction 100 years ago

Practical tips on completing employer-clients' P11Ds, by LINDA PULLAN

A non-charitable trust was established in March 1998, with the settlor’s grandchildren as beneficiaries. The settlor died in April 2010 and a bond held by the trust matured at the end of 2010/11

A company operates a golf course and also owns some buy-to-let properties. It has recently taken on a new employee and will rent one of the properties to him at a market rent

A daughter and her two minor children are the beneficiaries of a discretionary trust. The trustees, the daughter and her husband have purchased a property in which the family will live

A married couple own their main private residence and intend to grant a right of way over their driveway to provide access to a new adjoining property

Returning Japanese; Payback time; Seeking relief; Farmer and son

RPI; Barbados DTA; Isle of Man; Security for cars; Film unit; Email contact

First Employment-Related Shares & Securities Bulletin published

E92 must be accompanied by E89

Further 310 employer schemes in pilot

Approach is 'points mean prizes', says Grant Thornton tax boss

Single-purpose variety will be taxed when issued, after Lebara VAT case