Richard Curtis

RICHARD CURTIS wonders whether the flat taxes wind from the east threatens our progressive tax régime.

Agony uncle RICHARD CURTIS wonders if men and women and same-sex couples can ever have a meaningful fiscal relationship without tax rearing its ugly head.

THE TAXPAYER IN the recent case of PM v UK ([2005] All ER (D) 255 (Jul)), is described as having 'lived in a stable relationship with Miss D' between 1987 and 1997. They were not married and in June 1991,

RICHARD CURTIS reviews the decision in B E Studios Ltd v Smith & Williamson Ltd.

B E STUDIOS LTD (BES) was incorporated in June 1999 to specialise in the design, production and sale of software for computer games and other commercial uses. After starting on a relatively small scale it started to recruit staff and this process was complete by June 2000. In October 2000, the company retained chartered accountants, Smith & Williamson Ltd, (S & W) to provide tax, financial planning and accountancy advice.

RICHARD CURTIS drills into the tax implications of the Shell and Royal Dutch Petroleum merger.

RICHARD CURTIS provides a brief introduction to the recently introduced Income Tax (Trading and Other Income) Act 2005.

RICHARD CURTIS refuses to go quietly when considering tax and criminal activities.

AL CAPONE SUPPOSEDLY said: 'The income tax law is a lot of bunk. The government can't collect legal taxes from illegal money'. This came to mind on seeing the ' Loose End ' from Peter Vaines ('Crime pays...', Taxation , 24 February 2005, p503) — reporting that a bank robber in Holland had been allowed to deduct the cost of the gun from the restitution that he had to make — and made me wonder what were the tax implications of such activities in the UK.