Issue: Vol 157, Issue 4072

REBECCA MURRAY introduces the new increased rate of tax for certain share buy-backs from trustees.

RICHARD CURTIS considers self assessment payments on account and interest charges.

STEVEN BONE and MARTIN WILSON suggest that the High Court has taken a narrow view with wide implications in a recent decision on industrial buildings allowances.

How did the revenue departments fare in the Adjudicator's report for 2006? ALLISON PLAGER reports.

My client died in December 2004, having been running his own trading company for the last 25 years. The company owned freehold premises from which it had traded for most of that time. In preparation...

Our clients own freehold properties that are let at a commercial rate to a trading company of which they are directors and the only shareholders.During 2003, the company was experiencing cashflow...

I act for a small charity. Each year, its committee members go out for a dinner which is funded from the charity's funds. I understand that charity law provides that this is an acceptable way of...

My client purchased a redundant gravel quarry some years ago. Since that time, he has been trying to obtain planning permission to fill the quarry without success, his applications being refused by...

Correspondence from readers on topical subjects. Working apart As a reader of Taxation of some 40 years standing and an occasional contributor to Readers' forum I read with interest the recent article...