Malcolm Gunn

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Malcolm Gunn FTII, TEP discusses tax planning with reverter to settlor exemptions.
Now and again, it is good practice to have a completely wild idea. This article is my wild idea for this week. Others, I am sure, might have chosen to commute to work by World War 2 tank for the day or (in the case of my deputy) suddenly to turn up in the most extraordinary wig together with werewolf fangs (yes it is true!), but in my sad little world this is as wild as I get!
It's their fault!

We are pleased to announce that, commencing with volume 146 of the magazine (today's issue, 5 October 2000) Taxation will be published simultaneously in its current paper format and also in electronic format on the Internet — the only magazine for the practitioner to be fully available in both formats simultaneously. All subscribers will have free access to the new Taxation website so that your weekly magazine will in future have a much enhanced role in providing more rapid solutions to tax problems and easier access to technical data for the tax professional.

MALCOLM GUNN FTII, TEP examines a new capital gains tax relief due to be introduced next year.
IT IS JUST what thousands of taxpayers have been requesting for decades. Here finally is the very tax relief in black and white in an Inland Revenue document. Unfortunately most of those who have been making the requests are precisely those who are to be excluded!