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The Taxation of Small Business
Reviewed by SIMON SWEETMAN
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
Zurich Tax Handbook 2008-09 & Tolley's Tax Guide 2008-09
Reviewed by TINA RICHES, technical director (cross-cutting), CIOT
Global Tax Risk Management - Special Report
Reviewed by MICHAEL BLACKWELL, McGrigors
Different drum
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
Entrepreneurs’ Relief
Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
Incorporating a business
By Roger H Jones. Third edition, 392 pages. Published by Tottel Publishing, price £68
Entrepreneurs' relief
By Kevin Slevin. Published by Slevin Associates, loose leaf, 140 pages. Price £120 (25% discount for small firms)
Tolley's Expatriate Tax Planning 2007-08
Reviewed by SIMON GRAY, Tax partner, Henton & Co LLP
VAT Issues and Solutions
Reviewed by NEIL WARREN
Drafting Trusts and Will Trusts in the Channel Islands; Drafting Cayman Islands Trusts
Reviewed by MARY FRASER FCA.
Pensions terminology
Reviewed by ALLISON PLAGER
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
MOST POPULAR
In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence