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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 155, Issue 4008

19 May 2005
AMANDA FLINT considers the new tax relief on the acquisition of shares in research institutions' spin-out companies.

Still Uncertain

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

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
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