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THIS CROSSWORD ORIGINALLY appeared in the Quarterly Record of 1952, but the clues are new, as the original ones were a bit too hard! Quarterly Record was published by the Association of HM Inspectors of Taxes, but has since been discontinued.
The first correct entry pulled from a hat on 15 January 2007 will receive a bottle of champagne.
Send your entry (a photocopy if preferred) to: The Editor, Taxation, 2 Addiscombe Road, Croydon, Surrey CR9 5AF. The envelope should be clearly marked 'crossword'. This competition is not open to employees of Reed Elsevier group. Multiple entries are not accepted.
Clues
Across
1 Tax calculations (12)
8 Monetary punishments (9)
10 Recurrent topic (5)
11 Units of heat (6)
12 Lessor (8)
13 Christmas illuminations (6)
15 What pension arrangements needed to be until April 2006 (8)
18 Prerequisite for double taxation relief (8)
19 Not disclosed (6)
21 What a tax lawyer looks for (8)
23 Former Iranian oil terminal (6)
26 Exchangeable voucher (5)
27 Humorously critical (9)
28 Observers (12)
Down
1 Either share or loan (7)
2 Pies eaten at Christmas (5)
3 Liability of a non-LLP partner (9)
4 Caustic or sharp (4)
5 Jotted down (5)
6 Formerly repaired (7)
7 Of a motion that is passed (8)
9 Formerly impressed or affixed (6)
14 Factory producing 11 across (8)
16 Employee must do so to avoid charge (9)
17 Acute, obtuse and reflex (6)
18 Connected by blood or marriage (7)
20 Flummox or confuse (7)
22 Cockney slang for cash (5)
24 If dry they attract capital allowances (5)
25 Let it stand (4)
