Happy birthday, Taxation!
MIKE TRUMAN is our man with a slice of cake and a streamer, ready for a party
3 Oct 2007

Expensive advocacy, and consultations
Correspondence from readers on topical subjects
3 Oct 2007

Tax ripples, reliefs, and reflections
KEN TINGLEY reflects on both his time as the editor of Taxation magazine from 1978 to 1984, and on government and taxation changes
3 Oct 2007

Taxation in the 1980s
SIMON OWEN, editor of Taxation from 1984 to 1987, recalls magazine life in the 1980s
3 Oct 2007

Changing times
MALCOLM GUNN, editor of Taxation from 1988 to 2004, recalls the days of Pritt Stick and werewolves
3 Oct 2007

TaxAid for advocate?
ROSINA PULLMAN of TaxAid responds to the idea of a taxpayer advocate service recently mooted in Taxation
3 Oct 2007

Anniversary crossword
Try this crossword puzzle compiled by JOHN JEFFREY-COOK
3 Oct 2007

Tax-efficient extraction
We have a new client who is the settlor of a UK-resident discretionary trust. The principal beneficiaries are his children and grandchildren.The client has a domicile of origin outside the UK, but came to live in England as a child and acquired a domicile of dependency and subsequently a domicile of choice here.
3 Oct 2007

Residence disposal
My client owns the house he lived in until March 2003, when he took up work overseas and rented the property out. He has now decided to sell the house, but has not returned and will not be returning to the UK in the foreseeable future and hence will not re-occupy the property. The property is still let. On disposal, will the gain be covered by the main residence exemption?
3 Oct 2007

Through a glass ...
We act for an opticians' practice which operates through a limited company. The company has not previously dispensed contact lenses; however, a newly appointed manager wishes to introduce contact lens distribution via a website, and he is in the process of setting this up.
3 Oct 2007

Going overdrawn?
My client's balance sheet shows capital account of £50,000 and current account of £200,000 (total £250,000). This is represented by freehold property of £150,000 and current assets of £100,000 (total £250,000).;150,000 and current assets of £100,000 (total £250,000)
3 Oct 2007