Issue: Vol 154, Issue 3997

MIKE TRUMAN looks at the possibilities for tax-efficient 'business-only' cars, and asks why high-mileage business drivers get such a raw deal.

MIKE ARNOLD brings us up to date on Customs' position on the treatment of sales of interests in general and limited partnerships with real estate interests.

DEAN WOOTTEN looks at the tax deductible funding of buy-to-lets, and uncovers a generous provision on withdrawing capital by re-mortgaging

ELIZABETH McKEOWN and ROBERT BROCKWELL consider the effect of the Revenue's new guidance on the National Insurance treatment of tips.

Customs Business Brief 3/2005 dated 22 February 2005.

Source: One Parent Families press release dated 25 February 2005.; Department for Work and Pensions press release dated 25 February 2005.

On your bike!; New form 42

Dyer v CCE, Court of Session, 28 January 2005.

Money Laundering and Proceeds of Crime Conference CIOT London Branch 10 February 2005 Speaker quoted: Bill Telford, BA FCA, National Training Director at Baker Tilly More points from this conference...

CLT Conference 3 February 2005. Speakers quoted: Chris Whitehouse, barrister, 5 Stone Buildings, Lincoln's Inn Emma Chamberlain, barrister of the same Chambers. Reported by Ralph Ray CTA(Fellow), TEP,...