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ARTICLES
JOHN ENDACOTT explains how the PBR tax-rate changes will affect the liabilities on individuals’ income
JOHN ENDACOTT explains how the Pre-Budget Report tax rate changes will affect the liabilities on individuals' income
Will the capital gains tax changes from April 2008 take the pressure off advisers? JOHN ENDACOTT suggests that entrepreneurs' relief will mean opportunities and pitfalls
The announcement of the death of inflation allowance is a matter of concern to all practitioners. JOHN ENDACOTT considers its effect and associated problems
Recent tax measures are not making life any easier for small and medium-sized enterprises, warns JOHN ENDACOTT.
Changes in the tax treatment of certain trusts has put a dampener on many aspects of tax planning, says JOHN ENDACOTT.
JOHN ENDACOTT is unimpressed by the manner and method of the recently announced spreading relief for the adjustment on a change in accounting basis under FRS5 ANG.
JOHN ENDACOTT explores the taper relief anomalies of business and non-business assets.
I WAS INTERESTED to read the recent articles in Taxation by Mike Truman under the titles 'Flatly Incredible' (14 July 2005, page 406) and 'Flatly incredible II' (8 September 2005, page 621). These concerned the position where an asset is used partly for business purposes and partly for non-business purposes as far as capital gains tax taper relief is concerned.
JOHN ENDACOTT considers pension planning both before and after A day.
TONY BLAIR FAMOUSLY referred to 'education, education, education'. For this third Labour administration, the phrase 'pensions, pensions, pensions' is probably more appropriate. However, there is a link with education and that is as far as the pensions knowledge of tax advisers is concerned.
JOHN ENDACOTT looks at the options for funding local government.
JOHN ENDACOTT BSc (Econ), ACA, ATII considers the case for reform of capital gains tax.
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