Comment
Unguided Missives
MIKE TRUMAN comments on the latest response from the Inland Revenue on section 660a.
Before taking on the editorship of Taxation, I spent most of my working week lecturing to tax practitioners. One of the topics I lectured on was small business tax planning, and obviously I dealt with the advantage of incorporating one person businesses, possibly with husband and wife shareholdings.
Comment
Gordon's Gift Horse
MIKE TRUMAN asks whether an already improved set of charitable tax reliefs could be improved still further.
Pre-Owned Assets
The ABI Letter
MIKE TRUMAN looks at the letter sent by the Inland Revenue to the Association of British Insurers dealing with the pre-owned assets legislation.
News
Revenue news
Legal privilege
Comment
MIKE TRUMAN asks whether the fight over legal professional privilege should be abandoned quite so easily.
'Actually, as Winston well knew, it was only four years since Oceania had been at war with Eastasia and in alliance with Eurasia. But this was a piece of furtive knowledge which he happened to possess because his memory was not satisfactorily under control. Oceania was at war with Eurasia: therefore Oceania had always been at war with Eurasia.' (1984, George Orwell)
Casebook Revisited
Valuation Nighmare Part II
MIKE TRUMAN explains what happened next after Taxation revealed strange goings-on in a south coast valuation case.
Tax Recruitment
Boomtown Tax
MIKE TRUMAN looks at the current state of the tax recruitment market.
Comment
How Rich is Rich?
It is not only the rich who pay tax at more than basic rate, says MIKE TRUMAN. Are we sure that the right people are being targeted?
Comment
Once is Happenstance?
MIKE TRUMAN asks whether UK domicile and residence laws will ever be reformed.
Casebook
Interesting Times …
MIKE TRUMAN tells the tale of the management accountant whose figures wouldn't add up.