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Issue: Vol 157, Issue 4073

31 Aug 2006
It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.
MIKE TRUMAN reveals the identity of the unlikeliest beneficiary of the McCartney-Mills divorce.

CHRIS LALLEMAND looks at property leases and the new plant and machinery rules.

MAHESH VARIA considers the decision concerning PAYE liabilities in the McCarthy v McCarthy & Stone case and its implications. THE RECENT DECISION in McCarthy v McCarthy & Stone plc [2006] EWHC 1851...
ALLISON PLAGER reports highlights from the Standing Committee's 14th and 15th sittings.
Between 1991 and 1993, my client company issued shares to its shareholders. The shares all qualified for business expansion scheme (BES) relief at the time and the relevant certificates were...
Our client, Acquire Ltd, is purchasing the shares in another limited company.  Our plan is to hive up the assets and trade shortly afterwards into Acquire Ltd, leaving the old company as an empty...
My client, who is a 40% taxpayer with available capital losses, owns the freehold of several industrial properties. These are let on short-term leases to unquoted trading companies and the tenants...

Our client, A, has traded as 'ABC Management and Consultancy Services' for several years and the 'ABC' tag has become well known and respected in his industry.

Capital Gains Tax Rollover, Holdover and Deferral Reliefs by Kevin Slevin CTA (Fellow), ATT, TEP Published by Tottel Publishing; telephone 01235 465500; price £79.95, paperback...
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