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Issue: Vol 155, Issue 4019

4 Aug 2005
MIKE THEXTON MA, FCA, CTA, weighs up the odds on the outcome of the appeal in the 'Arctic Systems' case.
JULIE BUTLER provides a practical guide to the tax implications of the new single payment scheme. THE INTRODUCTION OF the Single Farm Payment is considered by many to be the most fundamental change...

PETER PENNEYCARD and JOHN CASSIDY look at some practical dilemmas for practitioners caused by the EU Savings Directive.

ANDREW WILKES, associate director at Smith & Williamson, looks at the options still available for investors in films.

In the first of two articles on the CTA examinations in this week's issue, MIKE TRUMAN asks the prizewinners in the May sitting of the CTA exams how they did it.
RICHARD CURTIS reviews the decision in B E Studios Ltd v Smith & Williamson Ltd. B E STUDIOS LTD (BES) was incorporated in June 1999 to specialise in the design, production and sale of software for...
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