Issue: Vol 147, Issue 3820

ALLISON PLAGER reports two recent decisions: transfer of a going concern and Halifax-style avoidance

ANDREW GOTCH, consultant for Professional Tax Practice Ltd, scrutinises the House of Lords' decision in R v Commissioners of Inland Revenue ex parte Newfields Developments Ltd.

JOHN CASSIDY outlines a combination of new powers granted to the revenue collecting authorities.

JOHN TALLON QC adds some further thoughts on the meaning of securities for taper relief purposes.