Issue: Vol 155, Issue 4022

DEREK JENKINS, tax partner at PricewaterhouseCoopers, analyses HMRC's technical note concerning the tax treatment of leased plant and machinery.

PHILIP FISHER considers whether a general anti-avoidance rule to be avoided at all costs

JOSS DALRYMPLE considers effective inheritance tax planning using nil rate band discretionary trusts.

BRIAN LAWLESS is not convinced by Ruth Kelly's reassurances on pensions for shareholder directors

Correspondence from readers on topical subjects

LexisNexis Butterworths conference, 11 May 2005, 'Tax Planning after the New Disclosure Rules', reported by Ralph P Ray CTA (Fellow), BSc(Econ), TEP, solicitor,tax consultant with Wilsons of...