Issue: Vol 156, Issue 4033

ADRIAN BAIRD examines the meaning of 'agricultural value' within IHTA 1984, s 115(3).

RICHARD CURTIS surveys the construction industry scheme. Is it still standing?

WILL SILSBY BA, CTA takes a sideways look at the tax treatment of online auctions. IT WAS MY own fault. Scanning through eBay just before going to sleep is never as relaxing as studying the Income Tax...

In the first of a short series of articles on dealing with HMRC enquiries, ROBERT MAAS FCA, FTII considers the initial letter and its response.

MALCOLM GUNN FTII, TEP extols the virtues of reverter to settlor trusts.