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ARTICLES
MIKE TRUMAN looks at some past articles in Taxation on s 660A and asks whether the hopes raised in them have been killed off by the High Court in Jones v Garnett .
MIKE TRUMAN introduces the first of two planned articles on Application Note G, and stakes out a claim for a change to the law.
IT'S A RELIEF, in a sense, when something that you have been concerned might happen finally does. Ever since the issue of Application Note G to FRS 5 at the end of 2003, the line I have taken in lectures has been that service providers did have to recognise most of the unbilled fees 'on the clock' at the end of the year as income for that year.
MIKE TRUMAN looks at some unexpected possibilities for using the new childcare tax relief that started this year, and uncovers a succession of unannounced changes.
MIKE TRUMAN looks at a short Budget speech from a long-serving Chancellor.
JOHN-JEFFREY COOK, a long-time friend of (and contributor to) Taxation over the years, pointed out to me recently that Gordon Brown is now the longest serving Chancellor of the Exchequer in almost two centuries — beaten only by Nicholas Vansittart, who was Chancellor from 1812-1823.
MIKE TRUMAN introduces initial reactions to the Budget from a team of expert contributors
MIKE TRUMAN looks at the possibilities for tax-efficient 'business-only' cars, and asks why high-mileage business drivers get such a raw deal.
Do you know the date of the Budget yet? When MIKE TRUMAN asked the Treasury he got some surprising answers
An introduction to Taxation 2 from the Editor of Taxation, Mike Truman
A call for clarity in tax legislation; K codes; filing by Internet; and capital gains tax residential lettings relief
Has the case-law development of the VAT exemption for charitable use gone too far? MIKE TRUMAN looks at the recent decision in St Paul's and the cases which preceded it.
MIKE TRUMAN looks at managing the business risk in a tax department
Experts offer their first reactions to PBR 2005
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