Issue: Vol 157, Issue 4070

CLARE MUNRO warns of the unexpected stamp duty land tax charges that can arise on the incorporation of a business.

ANDY SHARP explains HMRC's new procedure for rolling up those hidden offshore accounts now being disclosed by financial institutions.

ANNE REDSTON questions whether a taxpayer's understanding of an intervention letter will match that of HM Revenue & Customs.

JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT marshals the amendments and debates on this year's Finance Bill.

Our new client has an investment property adjacent to his sole trader business. As the business is VAT registered, it would seem that VAT has also been charged on the letting of the ground floor of...

My limited company client has recently obtained a 100-plus year lease on the walled garden of a 'big house' on a country estate. He has spent over £100,000 on rebuilding the wall as part of the...

My elderly client, a basic rate taxpayer sold a motor car registration number (attached to an insignificant car of little or no value) for £70,000 in January 2006.

In July 1998, mother and father purchased a holiday home in Portugal outright for cash. For inheritance tax purposes and to avoid potential duties in the foreign country it was agreed that the home...

The Chartered Institute of Taxation Finance Bill conference, 14 June 2006. Reported by JOHN HIDDLESTON of Vantis Tax Limited

Speakers quoted: