Issue: Vol 156, Issue 4050

Planning, avoidance and evasion: the differences are subtle but marked, says MIKE THEXTON MA, FCA, CTA.

STEPHEN CAMM and IAIN SANDERSON review HMRC's desire to see informers play a leading role in tackling tax evasion and the likely impact of its latest campaign to stamp out tax crime.

A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.

MARK LEE presents key action points for owners and advisers of smaller companies to take now that A-day is nearly here.

Tax consultant MARK McLAUGHLIN and BERYL MANSWORTH of HM Revenue & Customs, debate the issue of penalties on technical adjustments in company enquiry cases.

PERSONAL TAX Income Tax Rates and Allowances For 2006/07, the lower, basic and higher rates of income tax remain at 10%, 22% and 40% respectively. The starting rate band is increased by £60 to £2,150,...

De grass is riz, I wonder where the end of tax year planning is? With apologies to the well-known nursery rhyme, ALLISON PLAGER takes a last-minute tour of some tax saving ideas.

Our client is a widow who has inherited the whole of her husband's estate, including his share of their residence, which was held as tenants in common. The value of the whole house is around £450,000....

My client, who is a self-employed plumber, now tells me that he made money last year from selling scrap copper pipe and other metal removed when, for example, he had installed a new central heating...

Mr C was employed by B Ltd until the late 1990s when he took a career break. On returning to work with B Ltd he was told that he must provide his services through a company, A Ltd, of which he is the...

Correspondence from readers on topical subjects

Siblings, A, B and C, own a residential property in individual shares equally. They have agreed that A should purchase the shares of B and C at full value. A valuer has been instructed and A will...