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GRAEME NUTTALL reports on a long overdue confirmation that franchisees can have saleable goodwill.
KEITH M GORDON considers the current draft of the regulations amending the disclosure requirements for income tax, corporation tax and capital gains tax.
PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.
The new anti-avoidance legislation involving capital losses is explored by PETE MILLER.
MIKE TRUMAN introduces four articles from the speakers at the Taxation Budget Breakfast Briefing on 4 April 2006.
MIKE TRUMAN looks back at the Budget predictions from our survey of the top 30 accountancy firms, and gives the Chancellor a report card.
JAN ELLIS and ADRIAN MOLE explain the history and current position regarding the consents that are required to transfer assets abroad.
A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
Negligible values; Help on PAYE; Tax Bulletin 81
DAVID BOWES considers a valuation issue in relation to unquoted company shares arising from the new pension rules.
JOHN HIDDLESTON discusses the meaning and significance of curtilage for capital gains tax only or main residence relief purposes.
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