Issue: Vol 155, Issue 4013

MALCOLM GUNN FTII, TEP examines a controversial Revenue statement on termination payments. IN 1991, THE Revenue issued a statement of practice which was part of its 'Mystifying Misinterpretations'...

JOHN WOSNER reviews the underlying principles of the Jones v Garnett — 'Arctic Systems' — case.

ROBERT MAAS FCA, FTII explains why he thinks that UITF 40 does not have much impact on work in progress. SITTING ON THE fence was how I concluded my article, 'WIP RIP?', Taxation 5 May 2005, page 117...

JON GOLDING considers the effect of 'resident and ordinarily resident' status on an individual's UK tax liabilities