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Pension changes; green taxes; VAT - partial exemption and TOGC

Extracts from Tax Bulletin 85; Authorised investment funds

Law Commission report on developing a more formal system for reviewing laws after they have been brought into force and encouraging better regulation; ISA reforms

The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.

RICHARD CURTIS and RUFUS discuss the tax and theological implications of their retirement plans.

ALLISON PLAGER reports highlights from the Standing Committee's 14th and 15th sittings.

KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.

KEVIN NICHOLSON looks at the tax benefits available when starting up a business.

The Finance Bill received its second reading in the House of Commons recently. ALLISON PLAGER reports.

KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.

This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.

Pension transfers; Loss relief change; No offence intended!

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