Issue: Vol 157, Issue 4065

Changes in the tax treatment of certain trusts has put a dampener on many aspects of tax planning, says JOHN ENDACOTT.

DAVID SMITH of Accountax analyses some of the interesting and startling points arising from the recent tax status decision in MAL Scaffolding.

ALISON HAYNES and LESLEY SADLER review the decision in SCA Packaging. Will some payments in lieu of notice escape income tax and National Insurance contributions?

RICHARD CURTIS reports on the fifth and sixth debates of Standing Committee A on the Finance Bill.

My client's mother gifted to my client her main residence approximately nine years ago. Mother continued to reside there exactly as before the gift. Mother has recently died and my client is proposing...

My attention has recently been drawn to paragraph 15.211 of Simon's Taxes, in which an obscure legal argument is presented to the effect that where a share of property is held in trust, it is not...

My clients are Crouch Ltd which is owned 50/50 by Mum and Dad and Shrek Ltd which is owned in the ratio of 30/30/20/20 by Mum, Dad, Son and Daughter. Crouch Ltd made a loan of £50,000 to Shrek Ltd,...

In July 2004, my client exchanged contracts to purchase a property that was used for furnished holiday lettings. However, the owners at that time had been taking bookings from regular customers before...

Extracts from HMRC's eighty-third Tax Bulletin.Franchised businessesAs the Special Commissioner's conclusions were based on findings of fact, HMRC do not consider that the ruling in Balloon Promotions...

LexisNexis Conference: 'Tax Avoidance in 2006', 15 May 2006, reported by Matthew Hutton, Chartered Tax Adviser Speakers quoted:Patrick Cannon, Barrister, 15 Old SquarePete Miller, Director, National...