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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 159, Issue 4098

8 Mar 2007
LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.
... to have a temp? DAVID R HARRIS examines the relationship between permanent and temporary workplaces.
Sometimes it is right to go with your instincts, says NICHOLAS STRETCH in relation to the capital gains tax aspects of disposals of employee shares.
Gambling your money on the outcome of a VAT tribunal reasonable excuse case may be unwise, warns MIKE THEXTON.
We act for a number of clients who operate within the property industry under the style of flat service companies. These companies are established to allow individual ownership of shares equivalent to...
Our clients own the goodwill of an accountancy partnership. They have been approached by a local independent financial advisers (IFA) company to whom referrals have already been made, to formalise the...
For many years, we have acted on behalf of a company and the pension scheme for its employees. While reviewing matters recently, we noticed — somewhat to our embarrassment — that we had never...

Correspondence from readers on topical subjects.

Disclosure of tax avoidance schemes

Our client's brother was a Canadian resident. He recently died and under his will his assets were transferred to our client, who is a UK resident. The assets included a lump sum death benefit from his...
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