Issue: Vol 161, Issue 4142

Elections when two residences are available seem to cause problems. RICHARD CURTIS considers some aspects and possible solutions

An ecological frame of mind can save your tax bill. PAUL WEBB explains how

The OECD report on the role of intermediaries in tax administration sounded sweet to MIKE TRUMAN

KEVIN MILLER tackles the latest developments on managed service companies

How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play

What expenses can be claimed for a new business venture in Europe?

Operating the flat-rate scheme

Banking taper relief for partners.

Is a car park a business asset?

Crusader (SpC 640)

Stubbs (SpC 638)

CRC v Trustees of the Peter Clay Discretionary Trust