Issue: Vol 154, Issue 3991

PENNY BATES looks at sophisticated pension schemes and property purchase pre and post A-day.       VARIOUS PENSION SCHEMES are available for the more sophisticated investor. These include small self...

MARTIN RILEY takes an alternative view of the disputed interpretation of TA 1988, s 660A.

Domicile       Domicile On Hold       TIM KEELEY provides a guide to the remittance basis.      ...

Taper Relief       A Substantial Qualification       PAUL HODGE and MATT REID explain that the effect of a company's activities on entitlement to business asset taper relief is not at all...

The removal man?   To: Chancellor of the Exchequer   House of Commons   Westminster       5 January 2005       Dear Mr Brown     Removal of taxpayers from self assessment    ...

Customs Business Brief 35/2004 dated 4 January 2005; Customs Business Brief 35/2004 dated 4 January 2005

Negligible values

Various

Reviewed by MATTHEW HUTTON. Pre-Owned Assets — Capital Tax Planning in the New Era is published by Sweet & Maxwell at £125, 364 pages.