Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
26 May 2010

Dental dilemma
Should a dental practice incorporate, particularly if the dentist is close to retirement?
19 May 2010

Higher rate relief on contributions
Draft technical guidance explains key elements of legislation
30 Apr 2010

Supremely Gray’s
Gray’s Timber Products Ltd has reached the Supreme Court. KOMAL SAILY reports the proceedings
6 Jan 2010

Timely reminder
MARK ACKRILL gives readers a wake-up call in relation to discretionary income trusts, and suggests making distributions now
23 Sep 2009

Troublesome timber
MARTIN EDHOUSE and SIMON PRIOR consider the correct tax treatment of a woodlands’ grant that HMRC believed to be fully taxable
29 Jul 2009

Into heavy weather
RICHARD CURTIS reviews the ninth and tenth sittings of the Public Bill Committee’s Finance Bill debate
22 Jul 2009

Bradford & Bingley shares
Summary of Revenue & Customs Brief 16/09
20 Apr 2009

Share plan
A company director employs her son as the company’s only other employee. Would it be possible to save tax and NI liabilities if shares were issued to the son and he were paid dividends instead of a salary?
25 Mar 2009

Corporate tax avoidance
In £2.1bn-£6.6bn range, says Timms
18 Feb 2009

Negligible values
Figures for November 2008
5 Jan 2009

Quantum of solace
The name's bond, AIG bond. TIM PAGE offers a little comfort for investors in distressed bonds with impending deadlines
12 Nov 2008