Richard Curtis

RICHARD CURTIS summarises the main points for discussion in the new corporation tax consultation document.

RICHARD CURTIS reports Delta Finance Newco Ltd (SpC 316).

Background

An appeal before the Special Commissioners in July 2001 concerned a claim to capital allowances in a finance leasing transaction. The decision published this year runs to 52 pages.

Alpha, a company in the United States of America, used movable plant and machinery (the equipment) in its factories there. On 18 December 1995, the following transactions took place.

An unannounced change of practice is found by RICHARD CURTIS in the latest Adjudicator's Report.

RICHARD CURTIS wonders why life assurance gains can leave pensioners feeling at a loss.

RICHARD CURTIS covers the ninth and tenth sittings of the review of the Finance Bill by Standing Committee F.

RICHARD CURTIS reports on the Sixth Sitting of Standing Committee F in its review of the Finance Bill.