Issue: Vol 155, Issue 4024

DAVID JEFFERY highlights some planning points pertaining to capital gains tax main residence relief. CAPITAL GAINS TAX has been with us for forty years and so has the only or main residence relief of...

MIKE TRUMAN looks again at taper relief for part disposals and finds some planning possibilities that he wishes he hadn't...

JOHN DAVISON provides some simple, but effective, VAT-saving tips for tax practitioners.

ROGER JONES of Larking Gowen explores some misconceptions about the goodwill of a business in the light of recent comments from HM Revenue and Customs.

Correspondence from readers on topical subjects. UITF 40 I am writing on behalf of the Tax Faculty to explain that the position taken in Mike Leigh's letter ('Feedback', Taxation, 1 September 2005,...

IBC's Fourth Annual Private Client Tax Conference — London 4 July 2005, reported by MATTHEW HUTTON. Speakers quoted: Sarah Dunn — Pump Court Tax Chambers Catriona Syed — Charles Russell William Massey...