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SIMON MCKIE examines the nature of a disposal for capital gains tax purposes in light of the decision in Underwood v CRC
HMRC briefing offers tax position details
PETE MILLER explains some of the problems that may arise with the new rules on appropriations of stock into or out of a business
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
Class action against Spanish authorities
The loss of taper relief does not mean that we have seen the end of the EMI scheme, explains PENNY BATES
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts
Lib Dems applauded for move to alter Finance Bill
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
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