Issue: Vol 162, Issue 4168

SIMON MCKIE examines the implications of the decision for 'bed and breakfast' transactions in the light of Underwood v CRC

Opportunities for charities to save tax do exist. NEIL WARREN considers practical ways to reduce VAT bills

MIKE TRUMAN listens with growing concern to the Wyman debate, and concludes that the only way to rein in HMRC powers is to get a strong and enforceable Taxpayers' Charter

Landlord's offer of payment to tenant farmers to vacate farm.

Should a newly self-employed person register for National Insurance even though he is also an employee?

Restructuring a company using the Insolvency Act.

The tax treatment of commission paid late to expat employee now in the UK.

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