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Issue: Vol 162, Issue 4163
19 Jun 2008
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
What progress have HMRC made in improving the tax burden on small businesses? ALLISON PLAGER reports
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN
JONATHAN LEVY takes us back to basics on civil fraud
Can smaller businesses 'emigrate' in the same way as larger companies?
The income or capital gains tax implications of the sale of a stamp collection
The possibility of reclaiming VAT on an airline's administration charge
What is the tax charge on a company car only available at the weekend?
From Robert Davies
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
From an HMRC employee
From Paul Soper
Show
15
READERS'
FORUM 
Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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