Issue: Vol 162, Issue 4175

PENNY BATES considers the tax implications when a company lends money to a director

JAN ELLIS considers property company valuations in light of a recent Special Commissioner's decision

Submitting self assessment returns online has not been as easy as it has in past years. ALLISON PLAGER finds out more

RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008

It is not necessarily desirable for all the provisions of a taxpayers' charter to be enshrined in statute, argues PHILIP BAKER QC

Inheritance tax and an interest in possession trust

Trading premises and entrepreneurs' relief

Main residence elections

Entitlement to the tax-free half-hectare garden

Tolley conference, 30 April 2008. Reported by SIMON McKIE