Issue: Vol 154, Issue 3998

DAVID O'KEEFFE and DAVID BYWATER consider a number of practical issues impacting on the availability of research and development tax relief.

Has there been a failure to consult properly on the drafting of stamp duty land tax provisions? PATRICK CANNON describes some anomalies and problems for tax and property advisers. MORE CONSULTATION...

MARK McLAUGHLIN CTA (Fellow), ATT, TEP examines important recent changes affecting capital gains tax main residence relief. THE SECOND ARTICLE of this series of two, looks at the changes to the...

KEITH GORDON considers whether recent case law means that transactions leading to unforeseen tax liabilities can be set aside.

Is the Revenue doing all it can to call in the money that taxpayers owe? ALLISON PLAGER reports.

Time's Up The article by Richard Curtis, ' It's Just a Matter of Timing' ( see Taxation , 24 February 2005, p512) is a very useful reminder of the need and basis for deferred tax provisions. On page...

European Commission press release IP/05/201 dated 22 February 2005.

Social security benefits payable from April 2005

Transfer pricing; Enhanced service

Customs Business Brief 3/2005 dated 22 February 2005

Various

Money Laundering and Proceeds of Crime Conference Speakers quoted: Martyn Mellor , NCIS Revenue Team Mark Young , an accountant at the Inland Revenue's Service Delivery Support ...