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ROBERT MAAS provides a revised view on UITF 40 — it clarifies SSAP 9 rather than ANG.
KEITH M GORDON considers the current draft of the regulations amending the disclosure requirements for income tax, corporation tax and capital gains tax.
DAVID O'KEEFFE and DAVID TAYLOR explain the Finance Bill changes to the two types of research and development tax relief.
Companies who find that they have overpaid tax as a result of UK tax law being in breach of EC law need to be prescribed the right remedy, says LIESL FICHARDT.
UITF 40
The ICAEW has issued new guidance on UITF 40, see www.icaew.co.uk/index.cfm?route=112258. This will be considered in a future issue of Taxation.
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
Are you considering a director's bonus to reduce corporation tax? TIM GOOD points out some of the hurdles that must first be cleared.
PAULA TALLON considers the effect of the Budget for small businesses and practitioners.
RICHARD CURTIS reviews a recent Special Commissioner's decision on industrial buildings allowances.
2006 Budget Tables
A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
JOHN LOVELL illustrates situations where capital allowances get overlooked.
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