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Some practical issues concerning corporation tax relief and employee share plans are discussed by MICHAEL CARTER and SCOTT McCRORIE.

LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.

DAVID OLIVER looks at the ins and outs of the new UK film tax credit.

SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey

COLIN KENDON considers the impact of EMI options on the sale of company shares.

MIKE TRUMAN investigates The Mystery of the Missing Press Release.

COLIN KENDON sets out the rules for the tax effective acquisition of a private company.

RICHARD CURTIS suggests that 'white van man' should think about his private motoring before 6 April.

RICHARD CURTIS considers the many and various corporation tax anti-avoidance measures announced in the Pre-Budget Report.

The ATT and AAT issued further joint guidance on UITF 40 to their members on 19 December. This deals in more detail with accounting practice and specifically considers when revenue should be recognised in respect of the type of work typically undertaken by members in practice.