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Since 1927 the leading authority on tax law, practice and administration

Kevin Read

Kevin Read ACA is an independent tax lecturer and writer. He can be contacted on kevin.read40@ntlworld.com.

ARTICLES

Stirred, but not shaken

Adopting FRS 102 may prove to be taxing.
 

Deemed periods for the purpose of claiming only or main residence relief

An exploratory dip in share pooling for capital gains tax

Implications of holding investment bonds in trust

By Ray Chidell and Lindsay Pentelow; paperback; 259 pages; £74.50; Claritax Books

...investment bond: how not to let the sky fall on tax planning

KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
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