Issue: Vol 163, Issue 4203

RICHARD CURTIS and ALLISON PLAGER offer arguments for and against publishing the names of defaulting taxpayers

FRANCESCA LAGERBERG and LINDSEY WICKS consider the income tax changes found in the Budget 2009

KEITH M GORDON summarises the Budget announcements relating to HMRC powers

Principles-based tax legislation may turn out to be the most enduring legacy of the Finance Act 2009, argues MIKE TRUMAN

JAMES KESSLER considers the topic of residence in the light of the new publication, HMRC6

'Proceedings likely to mirror those before Special Commissioners'

A client’s company set up an offshore funded unapproved retirement benefit scheme, where the monies have been invested in an offshore bond

If a company transfers a plot of land to a director or shareholder, how is this treated for tax purposes?

A sole trader may incorporate his business. Does the value of current contracts represent goodwill that could be sold to the company?

A successful Olympian has been offered the use of a car in return for some appearances, and he is considering whether such an arrangement could be extended into other areas. Is the use of such loaned...

Can HMRC go back further than 20 years?; criteria for claiming overnight expenses; recovering VAT from Germany; restructuring partnership

'Unreasonable that taxpayer is worse off by completing a return'

'An astonishing waste of taxpayers' money'

Elective regime to be introduced

Interest to be asset for purpose of CGT on chargeable gains