Issue: Vol 154, Issue 3996

RICHARD CURTIS provides a basic guide to deferred tax for non-accountants. IF YOU WORK in tax, but have not trained as an accountant, then you may find accounts something of a closed book. In fact,...

MARK McLAUGHLIN CTA (Fellow), ATT, TEP examines important recent changes affecting capital gains tax holdover relief. PARTS OF THE tax legislation remind me of my first car. The vehicle was fairly...

Do you know the date of the Budget yet? When MIKE TRUMAN asked the Treasury he got some surprising answers

ALISON HAYNES and RUTH PUNTER consider the likely impact of the new company van rules.

LINDA LEACH and MARC WELBY examine the effects of European VAT law when parking your car. IF YOU THOUGHT that parking your car was simple, bring VAT into consideration and it starts to become a...

Independent or not?

TaxCalc revived!; Complainants' charter; Isle of Man Budget; Retail prices index

Inland Revenue news release dated 11 February 2005; Working Together 20, February 2005

Taylor (SpC 448); CCE v Elm Milk Ltd, Chancery Division, 3 February 2005; Re Margaretta Ltd; Freeman and another v CCE and another, Chancery Division, 17 February 2005; Relkobrook Ltd (SpC 452)

Reviewed by Aparna Nathan, barrister, Gray's Inn Tax Chambers.

Crime pays... I think that 1 April has come early. I read in the Daily Telegraph that in  Holland, a bank robber has been allowed to claim a deduction of £1400 for the cost of the gun he used in an...