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

Issue: Vol 159, Issue 4112

14 Jun 2007
The TAXATION EDITORIAL TEAM report on proceedings before the House of Lords in Jones v Garnett.
Notices of intent to disclose offshore income are gathering apace. ALLISON PLAGER speaks to Dave Hartnett to discover the latest
ROGER JONES of Larking Gowen explores an odd and seemingly unnotified change in the treatment of company repurchase of own shares.
Carter one year on: PAUL APLIN reviews the progress made so far.
RICHARD CURTIS reviews the opening sessions of the Public Bill Committee's review of the Finance Bill 2007.
Our man with a celebratory chocolate bar and a glass of whisky is MIKE TRUMAN.
OWEN CLUTTON argues that the new 'permanent establishment' test for trustee residence in TCGA 1992, s 69(2D) is too onerous.
My client left the UK on 11 September 2005 to take up employment in the Virgin Islands as a private yachting captain. This employment lasted until 10 September 2006 and my client returned to the UK...
My client is a large employer, with offices and branches across the UK. The employees are paid monthly and every so often it transpires that an employee has left, but the payroll department has not...
Our client bought a Spanish property some years ago. Due to the circumstances of the vendor, he in fact acquired the shares of a Gibraltar company, which in turn owned shares in a Spanish company...
IHTA 1984, s 107(2) provides that, 'in a case falling within s 107(1), relief under this Chapter shall not exceed what it would have been had the replacement or any one or more of the replacements not...
Correspondence from readers on topical subjects.

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