Issue: Vol 158, Issue 4084

GEORGE BULL and CHRIS WILLIAMS consider the implications of fiscal drag for the UK tax system.

... to win it, says ALLISON PLAGER, as she finds out why previous years' winners entered the Tax Awards.

PETER LEGG provides an overview of the factors relevant to inheritance tax business property relief.

KEVIN PATERSON and AILISH MCNAMARA examine the new rules for long funding leases of plant and machinery that were introduced in the Finance Act 2006.

RICHARD CURTIS describes a meeting between the Taxables and their tax advisers.

Our limited company client owns a portfolio of residential properties let to various unconnected tenants. In February 2005, it then emerged from a 15-year period of administrative receivership. This...

My clients are a limited company and its director/shareholders. The company has made trading losses for the past few years and the directors want to call it a day, but have been unable to sell the...

My client invested £14,000 in the Ostrich Farming Corporation Ltd in March 1996, as full payment for one mature breeding adult bird. This operation was something of a scam and the company was put into...

Our client, a property management company owns a block of 16 flats freehold. 40 years ago, each flat was granted a 99-year lease. Recently, difficulties have been experienced by purchasers...