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NIGEL RAINER and TONY LLEWELLYN discuss the latest developments in capital asset management.

The High Court kicks the Revenue into touch in Wardhaugh v Penrith Rugby Union Football Club.

The plight of subcontractors - Query T15,696 published in Taxation, 26 October 2000 at page 108.

Striking off a company is not always that simple, as JIM GREENWOOD explains

The European Court of Human Rights considers an application by Georgiou and another (trading as Mario's Chippery) v United Kingdom

The differences between a trade and a profession are subtle and often blurred, but may become more important with the new Limited Liability Partnership Act, suggests David E Williams MA, FTII

A stonemason in a rural area, who for many years was a site-based building subcontractor, can now only obtain work as an employee.

The Finance Act 2000 has created a tax efficient way to provide directors of small companies with computer equipment for private use.
Section 70, Finance Act 2000 inserts into section 22, Capital Allowances Act 1990 new subsections giving 100 per cent first year allowances on expenditure by a small company or a small business on computer equipment. A small company is one that satisfies two of the following conditions:

* turnover does not exceed £2.8 million;
* the balance sheet total is below £14 million;
* there are 50 or fewer employees.

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