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ARTICLES
PENNY BATES explains the various circumstances under which a disposal may take place
By Malcolm Finney; £85
By Robert Maas; £119.90
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
PENNY BATES returns to first principles with an explanation of the tax charges relating to accommodation and related assets provided by an employer
By Alan Dolton and Kevin Walton; £106.95
PENNY BATES has a practical look at how to use life assurance in tax planning
PENNY BATES provides a refresher course on the use of loss relief for sole traders
By RSM Bentley Jennison; £68
PENNY BATES has tax planning points for unmarried couples
PENNY BATES considers how to maximise tax relief on loans to companies and to purchase shares
PENNY BATES considers the tax implications when a company lends money to a director
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12
READERS'
FORUM 
Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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