taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Martin Riley


Come into the Parlour, Maud


Martin Riley's alternative view of s 660A (Taxation, 20 January 2005, page 361) is an example of all that is best in a magazine for professionals. It's a contentious view fairly expressed; the fact that I happen to disagree with almost all of it is neither here nor there.


MARTIN RILEY takes an alternative view of the disputed interpretation of TA 1988, s 660A.

Another Revenue-Induced Headache

MARTIN RILEY explains what a form 42 is and why, contrary to the Revenue's view, it might not be needed in the case of most incorporations.

MARTIN RILEY looks at how employer contributions can be used in personal pension planning under the rules as revised for the stakeholder pension régime.
back to top icon