Issue: Vol 160, Issue 4126

JOHN CHAPLIN and ASH MAJITHIA outline the reasons for HMRC's decision not to call time on pub managers' accommodation tax breaks

US taxpayers have an advocate to help them navigate the tax system. Where's ours, asks ROBERT MAAS

Ensuring that clients receive the correct type of trust for their circumstances is a demanding task, says JON GOLDING

CHARLES PASCOE explains some of the rather more intricate tax issues involved with charity fundraising dinners

Status of a second-hand shop set up and run by hospice within its premises

Should a new speculative venture be set up as a company or a partnership?

Correspondence from readers on topical subjects

Various tax treatments of offshore trust set up by UK resident, non-domiciled settlor.

How should bonus shares arising from demutualisation holding be treated for capital gains tax?