Issue: Vol 154, Issue 3993

  KEITH M GORDON MA (Oxon), ACA, CTA, barrister explains a novel way for small companies to mitigate the effects of the non-corporate distribution rate. SMALL COMPANIES CAN avoid the non-corporate...

JEREMY DE SOUZA argues that this is the time for a reduction in Customs' powers.

  JOHN H BARNES considers how a dispute over the VAT treatment of vaccines and administered drugs led to the House of Lords.          ...

KEN MOODY scrutinises the Revenue's guidance on disclosure of tax avoidance schemes.

 

 

 

 

 

NIGEL POPPLEWELL CTA (Fellow) shows why corporate finance transactions are becoming increasingly expensive.

 

Correspondence from readers on topical subjects.

European Commission press release IP/05/80 dated 21 January 2005

Customs Business Brief 1/2005 dated 19 January 2005

Gift aid

Filing madness, CIOT results, US regulations

Streekgewest (Case C-174/02), European Court of Justice, 13 January 2005; McEwan v Martin, Chancery Division, 20 January 2005; Hotel Scandic Gåsabäck AB v Riksskatteverket (Case C-412/03), European...

First year allowances   First year allowances (FYAs) were re-introduced in 1998 for companies and businesses that are SMEs and currently stand at 40% of the expenditure incurred in the first...