Issue: Vol 160, Issue 4123

HMRC's guidance on TCGA 1992, s 16A is misleading and dangerous to taxpayers and their advisers, says SIMON MCKIE

MIKE TRUMAN asks what HMRC know now that they didn't know in December 2005 about the Arctic Systems case

With a Government committed to 'fairness in the tax system', RICHARD CURTIS wonders when the rules on associated companies will be changed

CHARLES PASCOE explains how to run a charity fundraising dinner in the most tax efficient way

A owns an item of heavy plant and hires out his own labour and machine on a weekly basis. His contracts take him all over the country, for periods ranging from one month to nine months, travelling...

I have been, since its establishment 25 years ago, a trustee of a settlor-interested trust. The only capital asset was a large shareholding in a company founded by the settlor and expected to...

My clients are a group of individuals involved in property development, owning and management. They mainly own commercial properties that they have either purchased or developed (e.g. shopping...

I should be grateful to receive readers' comments on the following scenario, principally with a view to capital gains tax relief.