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When is a mobile home not a mobile home, asks DAVE WILLIAMS in his exploration of holiday parks and the hotel buildings allowance.

SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.

STEPHEN CAMM and CHARLOTTE FARRAR revisit corporation tax self assessment and consider what new patterns have emerged since the creation of HMRC.

MIKE TRUMAN introduces the notes from the first Taxation Breakfast Briefing, and returns to a favourite topic …

MARK MORTON writes an epitaph for the non-corporate distribution régime.

MIKE TRUMAN explains why Jersey's income tax rate will soon be doing exactly what it says on the tin.

KEVIN NICHOLSON reviews the Court of Appeal's judgment in 'Arctic Systems' and finds much in it to encourage small businesses.

DAVID COBB consider the impacts of the SME-friendly announcements on research and development in the Pre-Budget Report.

A response by the City of Westminster and Holborn Law Society to the draft legislation on real estate investment trusts.

Marks & Spencer plc v Halsey (Case C-446/03), European Court of Justice, 13 December 2005

Query T16,715

KEITH M GORDON MA (Oxon), ACA, CTA, barrister considers the practical issues facing companies in the light of non-corporate distribution rate legislation.

FEW READERS CAN honestly believe that the non-corporate distribution rate rules represent the best of recent tax policy. First, they were introduced in a rush; secondly, they introduced a large amount of unnecessary complexity; thirdly, but for the complexity, their overall effect is more or less akin to the repeal of the corporation tax starting rate.

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