Issue: Vol 155, Issue 4007

JOHN PRICE FCA suggests that Customs need to show some more understanding in their business relationships with small traders. I SEE SERIOUS mistakes in how Customs handle their relationship with...

MIKE TRUMAN looks at some past articles in Taxation on s 660A and asks whether the hopes raised in them have been killed off by the High Court in Jones v Garnett .

Is the Revenue taking more interest in whether or not companies are associated? MARK MORTON reports.

Have the last four years been a smooth ride for small businesses? CHRISTOPHER SANGER investigates.

Online PAYE filing; MG Rover; Form 42 guidance; Employers Bulletin 20 - Electronic filing

Finanzamt Bergisch Gladbach v HE; H&M Hennes Ltd v CCE; Stichting 'Goed Wonen' v Staatsecretaris van Financien

STEP Symposium — Trusts and International Tax Treaties, 6 — 7 April 2005, reported by KEITH GORDON MA (Oxon) ACA CTA Barrister

Speakers quoted: