Richard Curtis

Richard Curtis was deputy editor and editor of Taxation from 2002 until 2021.

ARTICLES

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RICHARD CURTIS sympathises with those tax practitioners who have been on the receiving end of a 'zugzwang'.

RICHARD CURTIS delves into the Taxation postbag, now swollen by 'No to November' letters.

RICHARD CURTIS reviews a recent Special Commissioner's decision on industrial buildings allowances.

Hansard, 10 March 2006, vol 443, no 124, col 1801W

RICHARD CURTIS surveys the satisfaction of HMRC staff with the department's functions.

Always willing to search out new sources of information, RICHARD CURTIS learns a lesson in tax and taxpayer behaviour from his dog.

RICHARD CURTIS considers a recent decision on loan interest for private and business premises.

Correspondence from readers on topical subjects

Jump into trouble?

I read with interest Richard Curtis' article 'Jump into a Jersey' (Taxation, 19 January 2006, page 389). Naturally enough, this focused on the tax implications of operating a bank account in Jersey, but in practice general law considerations can be far more important.

RICHARD CURTIS looks at HMRC's latest plan to 'meet and greet' its customers.

RICHARD CURTIS takes a quick look at the practical advantages of, and problems that can arise from, having an offshore account.

RICHARD CURTIS considers some ingredients of property taxation.

Correspondence from readers on topical subjects.

Property revaluation

I have just got round to reading John's article on page 123 of Taxation, 3 November 2005. He says that BIM 45700 allows borrowing against revaluation reserve. In Example 3 it specifically says that it does not:

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