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ARTICLES
KEITH M GORDON considers the Chancellor's proposals to withdraw allowances for agricultural and industrial buildings and explains why nobody should have expected their sudden abolition.
KEITH M GORDON summarises how the taper relief rules apply to assets transferred between spouses and civil partners.
KEITH M GORDON disagrees with this figure and suggests that a benevolent Chancellor would scrap the apparently low, but actually expensive, income tax starting rate.
KEITH M GORDON MA (OXON), ACA, CTA, barrister considers the legal ingredients that are necessary for a trust to exist.
KEITH M GORDON considers the Licensed Access rules that permit accountants and tax advisers to obtain the services of a barrister.
KEITH M GORDON looks at the regulations which amend the disclosure requirements for income tax, corporation tax and CGT.
KEITH M GORDON considers some of the issues relevant to individuals coming to the UK from other EU states.
KEITH M GORDON considers the current draft of the regulations amending the disclosure requirements for income tax, corporation tax and capital gains tax.
KEITH M GORDON MA(Oxon), ACA, CTA, barrister discusses how a potentially helpful change in the gift aid rules is likely to cause more paperwork.
Revenue law: principles and practice, 23rd edition
Exposing a further problem in the pre-owned assets legislation
KEITH M GORDON MA (Oxon), ACA, CTA, barrister considers the practical issues facing companies in the light of non-corporate distribution rate legislation.
FEW READERS CAN honestly believe that the non-corporate distribution rate rules represent the best of recent tax policy. First, they were introduced in a rush; secondly, they introduced a large amount of unnecessary complexity; thirdly, but for the complexity, their overall effect is more or less akin to the repeal of the corporation tax starting rate.
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