Issue: Vol 155, Issue 4026

ANDREW HUBBARD ventures into the labyrinthine concepts of business assets. WHEN THESEUS RETURNED to Athens after slaying the Minotaur, his ship was preserved by the Athenians. As its old planks...

ALLISON PLAGER delves into the Adjudicator's annual report for 2005.

FRANCESCA LAGERBERG reports on a guidance note relating to the settlements legislation for the year ended 5 April 2005.

CHRIS OATES and ED DWAN review HMRC's new approach to investigating suspected cases of serious tax fraud.

MIKE TRUMAN reports the questions and answers from the CTA Debate

Correspondence from readers on topical subjects.

Agency woes

I have two matters that I would like to raise which would potentially affect all practitioners.