Pre-Owned Assets



Art for tax
£19.8m of works in Acceptance in Lieu scheme
6 Nov 2009

The neglected regime
HMRC need to update their guidance on the pre-owned asset regime, says RAY MAGILL
10 Jun 2009

Who is Mr P?
RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.
19 Jul 2007

Da Vinci owed?
EDWARD MANISTY looks at the inheritance tax savings that can be obtained from giving away chattels and renting them back.
27 Apr 2006

POA and the common man
EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.
19 Jan 2006

Walking the POAT
ALLISON PLAGER presents extracts from a lengthy exchange of correspondence…
8 Dec 2005

The Islamic inheritance
JON GOLDING investigates the impact of Islamic law and the…
24 Nov 2005

More unnecessary convolution
KEITH GORDON ACA, CTA, barrister exposes a further problem in…
17 Nov 2005

Unnecessary convolution
JOHN JEFFREY-COOK makes a plea for simplification. IN HIS RECENT article…
1 Sep 2005

Revenue news
Liquidation assets - Leyland Daf; pre-owned asset guidance; Pensions Manual; negligible values
16 Jun 2005

Curiouser and curiouser
PAUL SOPER FCCA unearths an unexpected result when answering the Revenue's own FAQs relating to pre-owned assets tax.
2 Jun 2005

The next stage
EMMA CHAMBERLAIN takes a practical look at the Revenue's guidance…
28 Apr 2005

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