Since 1927 the leading authority on tax law, practice and administration
Advantages and pitfalls of dividends paid to spouses and civil partners
Every tax adviser can and should record a podcast, says DANIEL SELWOOD
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Author: Keith M Gordon; 286 pages
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
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12
READERS'
FORUM 
Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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