Issue: Vol 158, Issue 4087

LISA MACPHERSON discusses the effect on agricultural property relief of the recent Special Commissioner's decision in Arnander.

PETE MILLER discusses a recent Special Commissioner's decision concerning the tax charge on a company leaving a group.

The time is right to revisit the notion of a general anti-avoidance rule, says MARTIN EDHOUSE.

TERRY DAVIES explains the new examinations and the CPE requirements of the Institute of Indirect Taxation.

MIKE TRUMAN looks at how you should be making decisions about your CPD needs for 2007.

THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the e-mail sent 'Reply all' by mistake — they all make their way to Whistleblower. Or so he says ...

On me 'ead! RICHARD CURTIS looks at the CIOT's latest initiative to encourage an understanding of tax from an early age.

Christmas, it's a time for giving. RICHARD CURTIS explains how, if you are quick, signing up to a Payroll Giving scheme can help both you and a charity.

We act on behalf of a trust. Following the recent death of the life tenant, the trustees are required to pay some relatively small 'legacies' (fixed cash amounts) to individuals and then to hold the...

Our client is getting divorced, with an expected date for the decree absolute before 5 April 2007. The date of separation has been agreed by the parties to be 30 November 2003, when the wife moved out...

We act for three clients who are family members owning over 20 buy to let properties in equal shares, but by verbal agreement two of the partners share all the rental income between them, whereas the...

Withdrawal of VAT concession will 'cost £400m'

Reviewed by JOHN NEWTH