Issue: Vol 154, Issue 4000

SIMON SWEETMAN looks at the outcome of Revenue enquiries into small businesses, and wonders whether all this effort is misplaced.

ANNE REDSTON considers the extent to which the recent Budget will focus on small businesses.

LORRAINE SWANSON provides practical guidance through the obstacles and hazards of lease transactions. FINDING YOUR WAY through the stamp duty land tax (SDLT) maze is a bit like being a novice skier,...

KATE BELL reveals how research on tax credits has highlighted problems with the recovery of overpayments. NEW RESEARCH FROM the charity One Parent Families highlights the problems that many claimants...

RICHARD CURTIS takes the magazine for its 4,000 issue service.

We act for a client who has been requested to organise and administer 15 or 20 motorcycle racing events at a number of major motor-racing circuits throughout the country.

We act for a number of actors who have suffered considerable Class 1 National Insurance (NIC) deductions at source for the year 2003-04...

That gift horse again

Opinions

Law Society press release 8 March 2005.

Tax and civil partners; VAT and the Budget

Pre-owned assets; Beneficial loans; Finance Bill

Pre-owned assets; Fair value; Redemption bonds; Single payment scheme

RICHARD CURTIS reviews the decision in Hicks v Davies .

Netherlane Ltd (SpC 457).; Sharkey (SpC 459); Thompson (SpC 458); Mundial Invest SA v Moore, Chancery Division, 23 February 2005; Fleming (trading as Bodycraft) v CCE, Chancery Division, 25 February...