Issue: Vol 159, Issue 4102

...and repent at leisure. This may be the new proverb, especially if the act is a Finance Act, say JIM GREENWOOD and J D NIGHTINGIRL

STEPHEN DEGNAN reviews the changes made to pension schemes in the Budget.

ANDREW HUBBARD tries to make sense of the incorporation game.

Another year's carefree motoring? RICHARD CURTIS looks at the emissions emanating from the exhaust pipe of the 2007 Budget.

Has the 2007 Budget delivered the knock-out blow to managed service companies? ANNE REDSTON reports

BERNARD SWEET surveys the anti-avoidance measures presented in the 2007 Budget.

The Budget provides an important opportunity for client communication, says PAUL WEBB.

MIKE TRUMAN goes looking for a missing Budget Note, and concludes that it is symptomatic of other problems with this year's speech.

We have a client who personally owns a commercial property that is let to his limited company. This commenced on 1 February 2004. The rent charged at market value (professionally valued) is £20,000...

A client's six-year-old daughter has just secured a role in a television series, for which I understand she will be paid a 'serious' amount of money. The client herself is a registered chaperone and...

My new client owns and runs a successful pub. The daily takings are high and substantial amounts of cash are often kept on the premises overnight; and stock held in the pub, especially spirits and...

For several years I have been dealing with share valuations for small companies mainly for enterprise management incentive (EMI) option purposes and agreeing values with HMRC's Shares Valuation...

Correspondence from readers on topical subjects. TAAR trouble Under the Pre-Budget Report, the Government announced a new targeted anti-avoidance rule (TAAR) for capital losses. A general statement of...

NEIL WARREN is an independent VAT consultant for a number of practices, including Keens Shay Keens Ltd in Luton.