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STEVEN BONE and MARTIN WILSON suggest that the High Court has taken a narrow view with wide implications in a recent decision on industrial buildings allowances.
BRUCE SUTHERLAND reviews the Commissioner's decision on a share valuation in Shinebond v Carroll.
KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.
Tax reduction
The Chancellor was asked how many small companies have gone online and claimed a special tax reduction since 2000. John Healey gave the following information:
Return for year to 5 April
KEITH M GORDON looks at the regulations which amend the disclosure requirements for income tax, corporation tax and CGT.
Accredited software
New guidance aimed at helping businesses who want to use computer systems for VAT purposes has been launched by HMRC and the British Standards Institute. The BSI Publicly Available Specification 76 — VAT in the UK aims to set out the essential features that HMRC believe should be incorporated into accounting software packages.
It is anticipated that businesses using PAS 76 incorporated software will reduce the time and money they spend on VAT processing, auditing and reporting.
JOHN T NEWTH FCA, FTII, FIIT, ATT comments on a recent corporation tax self assessment enquiry.
KEVIN NICHOLSON considers how a newly established company can use an enterprise management incentives scheme to reward its directors and key employees tax efficiently.
RICHARD CURTIS considers a reader's suggestion of corporation tax reform relating to associated companies
MIKE TRUMAN has a look at the Revenue's helpsheet on how to apply UITF 40 and at what the practical implications will be
MIKE TRUMAN visits Reed Business School, and reflects on whether CTA examinations prepare you for life in practice.
A recent debate on the Finance Bill had something of a Dickensian flavour. ALLISON PLAGER reports.
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