Issue: Vol 164, Issue 4217

PENNY BATES has a practical look at how to use life assurance in tax planning

Is the new powers regime reasonable? MARK MORTON suggests that improvements could be made

It is assumed that the UK needs to raise more tax revenues, but from where should these come? RICHARD CURTIS reports on the ICAEW’s 2009 Wyman Debate

ALLISON PLAGER follows the 14th and 15th sittings of the Public Bill Committee’s deliberations on the Finance Bill

Problem with online payment details

'Withdrawal will lead to familiar problems'

'1991 document was about protecting taxpayers'

'I was told that the mail processing system was four to five working weeks behind'

A pensioner died part way through the guaranteed period for which the pension was to be paid. A lump sum has been paid to the widower; is this subject to tax and how?

Income has been accumulated for the beneficiary of a statutory trust who is a minor. Is there any way of recovering or obtaining the benefit of the tax paid by the trust on its income?

A partnership has purchased building materials that one of the partners has then used to build her own house. Can VAT be reclaimed under the do-it-yourself builders scheme?

A ten-yearly tax charge on a discretionary trust is approaching, but problems are encountered in obtaining details of any transfers made before the settlement.

The treatment of website expenses; a helicopter supplied to a charity; consultancy fees to a non-executive director; and EMI share options

Second Manx DT accord with EU member

Harmonisation will follow September MPC meeting