Issue: Vol 147, Issue 3804

ALLISON PLAGER reports some recent tribunal decisions

ALLISON PLAGER looks at the tax treatment of research and development in the light of the Finance Act 2000.

The Revenue's Tax Bulletin article on mobile workers has wider implications than may at first be apparent, warns ROSEMARY MARTIN

ANDREW GOTCH, consultant for Professional Tax Practice Ltd, suggests an area ripe for consideration in the Revenue's review of the interaction of taper relief with loan notes

RALPH RAY FTII, TEP, BSc(Econ) reports highlights from the recent IBC Conference on capital taxes and estate planning