Claim of the rose
MIKE TRUMAN looks at the D'Arcy case and asks what it tells us about purposive construction.
3 Aug 2006

New and improved
The eleventh and twelfth sittings of Standing Committee A's deliberations on the Finance Bill are explored by ALLISON PLAGER.
3 Aug 2006

Interventions on trial
PHIL BERWICK puts the HMRC 'interventions' under the microscope.
3 Aug 2006

Going up!
KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.
3 Aug 2006

VAT on a shoestring
DAVID SWEETING reviews the extended verification of VAT registration applications and asks if this might be a step too far.
3 Aug 2006

Bee and bee

3 Aug 2006

Discounted rent

3 Aug 2006

Gentleman's agreement

3 Aug 2006

CIOT library

3 Aug 2006

Breaking up isn't easy

3 Aug 2006

Useful exemptions
PETER LEGG summarises the exemptions that are available to mitigate potential inheritance tax liabilities.
3 Aug 2006

Meeting points

3 Aug 2006