Issue: Vol 167, Issue 4286

PETER ARROWSMITH outlines some ill-publicised NIC changes that involve Europe

ROGER JONES looks at nuances in the draft legislation that will put into effect the annual allowance charge in 2011/12

RUFUS THE DOG and RICHARD CURTIS find themselves magically transported into a piratical pantomime

JOHN JEFFREY-COOK reports on what went where when the third Finance Bill of 2010 transmogrified into the Finance (No 3) Act

A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father

A family own shares in a property development company and are also the partners in a property investment partnership

A UK taxpayer has been the victim of a ‘boiler room’ share scam where he has been sold shares at an inflated cost. These are now at a negligible value, but is loss relief available?

A mother lives in a house, half of which is owned by her children who acquired it from their father when their parents divorced

Relief for professional subscription; entrepreneurs’ relief on public house; reporting rental income received by late mother; late partnership returns

European Council draft directive

Change of address

Hansard, 6 Dec 2010, vol 520, no 85, col 114W

Fourth consultation issued

Commission's green paper looks to overhaul

Revenue & Customs Brief 51