Issue: Vol 156, Issue 4042

MIKE TRUMAN looks at the pass list for last November's CTA exam.

MARK MORTON writes an epitaph for the non-corporate distribution régime.

RICHARD CURTIS looks at HMRC's latest plan to 'meet and greet' its customers.

KEITH M GORDON MA(Oxon), ACA, CTA, barrister discusses how a potentially helpful change in the gift aid rules is likely to cause more paperwork.

PENNY BATES examines the new alternatively secured pensions provisions.

JOHN WOOLLEY explains how pension death benefits can be made more tax efficient.

MARC WELBY and JOHN O'DONNELL outline the Bond House case and its ramifications

Correspondence from readers on topical subjects. CAAT on the mat I was amazed to read the statistics on the form 64-8 situation, (Update, Taxation, 12 January 2006, page 357), so I checked the figures...

One of my clients has just announced that he has purchased a wood and wishes to discuss possible uses and the tax implications. As a city-based practice I have not dealt with this topic before,...

We act for a farming partnership of two brothers who have recently sold their building for barn conversions and who now just rent out their 70 acres of land for sheep grazing, with one brother living...

Several years ago my wife and I sold our home in the UK and moved into our holiday home in France, where we still reside today. However, we retained our highly profitable partnership business in the...

Our client is in employment with a company to which he is unconnected (other than as an employee) and his salary has now risen to £34,000. About three years ago, he formed a limited company to sell...

Tottel's 'Tax Essentials: Trusts and Estates 2005-06' By Matthew Hutton MA(Oxon), CTA(Fellow), AIIT, TEP Published by Tottel Publishing Ltd, tel: 01444 416119, available from Marston Book Services,...