Issue: Vol 157, Issue 4071

PETE MILLER discusses the recent Special Commissioners decision in EDI Services and Others.

The remittance regime can produce some very odd results, says ROBERT MAAS as he tunnels down into an Alice in Wonderland world of shrinking tax liabilities.

RICHARD CURTIS reports on the thirteenth sitting of Standing Committee A's review of the Finance Bill 2006.

KEN MOODY advises on the use of TCGA 1992, s 253 in the nightmare scenario of a business failure.

DAVID BYWATER and GAVIN ORDE summarise the important aspects of the loan relationship rules for family companies. THE TOPIC OF loan relationships is a hazy area to many people; the purpose of this...

BRUCE SUTHERLAND reviews the Commissioner's decision on a share valuation in Shinebond v Carroll.

MIKE TRUMAN explains how Taxation needs your help to recreate the full text of the interventions letters being sent out by HMRC.

We have recently taken a new case comprising a self settled trust and the settlor's personal tax. The trust holds an investment in an offshore unit trust from which it receives untaxed dividends in...

A client owned shares in a trading company which, some ten years ago, were sold for cash and non-qualifying corporate bonds. The loan note agreement says that 'the company hereby covenants that unless...

I am sure that there is an easy answer to this question, but I would be most grateful if Taxation readers could put my mind to rest on it.My client started trading last year and has just registered...

Correspondence from readers on topical subjects. Crossroads? I have read the latest article by Richard Curtis ('Crossroads?', Taxation, 27 July 2006, page 451) with great interest, as I have previous...

Our client property development company has been trading successfully for ten years. There are two shareholders; A holds 500 A ordinary shares and B holds 500 B ordinary shares.Throughout the...