Issue: Vol 155, Issue 4008

Still Uncertain

The tax treatment of life policies in trust is examined by JOHN WOOLLEY.

AMANDA FLINT considers the new tax relief on the acquisition of shares in research institutions' spin-out companies.

Call This A Service? ALLISON PLAGER laments the Revenue's seeming lack of urgency in getting its online systems to work at full capacity. AM I MISSING something? Was it not the Revenue's big idea, if...

PHILIP FISHER outlines the tax and National Insurance advantages of the provision of certain benefits in kind via a salary sacrifice scheme

Letters on UITF 40, and on estate returns

Gender change; Tax credits; Tax law rewrite; DTR guidance; Spinout companies; SSP calculator

Abbey National v CCE; R (oao Wilkinson) v CIR; CRC v Jeancharm Ltd; Finance Ltd SpC 466; McEwan SpC 470