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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 157, Issue 4056

4 May 2006
PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.
MIKE TRUMAN looks at some of the detailed responses Taxation has received.
RICHARD CURTIS sympathises with those tax practitioners who have been on the receiving end of a 'zugzwang'.
DAVID O'KEEFFE and DAVID TAYLOR explain the Finance Bill changes to the two types of research and development tax relief.
Companies who find that they have overpaid tax as a result of UK tax law being in breach of EC law need to be prescribed the right remedy, says LIESL FICHARDT.
THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the e-mail sent 'Reply all' by mistake — they all make their way to Whistleblower. Or so he says ... INTERNAL MEMORANDUM From:...
Where a residential property occupied as a family home is owned by husband and wife equally as tenants in common, is a discount figure applied to the valuation of the property for inheritance tax...
A farmer and his wife farmed in partnership for many years. The farmer died in 2002 and the wife continued the business. In 2006, she sold off most of the farmland and some of the buildings and a...
Correspondence from readers on topical subjects. A tale of two sisters Alice and Mary were sisters. By a curious coincidence they shared the same birthday: Alice was born on 1 June 1979 just two...
A hunt club is considering merging with a neighbouring club as a result of which its members will become members of the other club and the present club will be closed down in due course. The only...
We publish a specialist newsletter and home-study course. Newsletter subscribers pay an annual fee for a monthly newsletter and unlimited 'password protected' access to online archive material. Very...
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