Issue: Vol 156, Issue 4029

MIKE TRUMAN looks at how the decision on Jones v Garnett affects the other areas where HMRC believe the settlement provisions apply.

RICHARD CURTIS wonders whether the flat taxes wind from the east threatens our progressive tax régime.

How should the shares of an employee leaving the company be valued? JAN ELLIS discusses this complicated issue.

ALLISON PLAGER reviews recent research finding out about the public's satisfaction with the inheritance tax process.

My understanding is that from 1 April 2002 the new intangibles regime allows companies to claim a deduction for tax purposes based on goodwill amortisation as computed in the accounts...