Issue: Vol 146, Issue 3779

Roger Jones BSc, FTII, TEP seeks guidance on a critical issue for taper relief purposes

A higher rate tax self-employed client has made a £30,000 profit in the 12-month period to 30 September 2000 in the buying and converting of a property, leading to sale. His trade has no connection...

Concern about CGT and IHT issues that may surface from transfer of pub

A small glimmer of hope is on the horizon for the estimated 66,000 taxpayers who may be affected by the personal service company provisions in Schedule 12 to the Finance Act 2000. On 10 October 2000...

Commission of the European Communities v Kingdom of Belgium (Case C-478/98)

TOBY HARRIS LL.B, ATII, TEP reports on the Contemporary Offshore Options conference, part of Tolley's Taxation Conferences Series 2000