Issue: Vol 147, Issue 3803

CHARLES POCOCK, a former deputy head of taxation at Barclays plc, describes the changes effective from 6 April 2001 made as a result of the Government's response to the European Union savings tax...

Why did the challenge to the IR35 legislation fail? ANNE REDSTON analyses the judge's reasoning

When offsetting income losses against capital gains, does taper relief make you a winner or a loser? J W E DAVIES of chartered accountants, Chavereys, considers this conundrum

Foot and mouth and tax