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

Roger Jones


By Mark McLaughlin and Jackie Anderson; £95; paperback; 496 pages, Bloomsbury Professional

By Stephen Ward; £94.95
By Julie Butler; £95
ROGER JONES looks at nuances in the draft legislation that will put into effect the annual allowance charge in 2011/12
Author: Peter Rayney; 846 pages
ROGER JONES of Larking Gowen explores an odd and seemingly unnotified change in the treatment of company repurchase of own shares.

ROGER JONES of Larking Gowen explores some misconceptions about the goodwill of a business in the light of recent comments from HM Revenue and Customs.

ROGER JONES comments on loans to participators and the new non-corporate distribution rate

ROGER JONES looks at some problems with capital allowances on incorporation of a business and suggests a solution.

THIS YEAR'S BUDGET has added further incentives to the current fashion for incorporating businesses, of whatever size. It may therefore be useful to revisit an ancillary subject. This is the treatment of capital allowances on succession to a trade. In my experience, it is an area that seems to generate many problems.

Roger Jones BSc, FTII, TEP seeks guidance on a critical issue for taper relief purposes
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