Issue: Vol 155, Issue 4004

MIKE THEXTON MA, FCA, CTA examines the proposals and changes relating to VAT contained in the Budget. ALL THE VAT content of the first Finance Bill 2005 was dropped for the rapid passage of the...

MIKE TRUMAN looks at some unexpected possibilities for using the new childcare tax relief that started this year, and uncovers a succession of unannounced changes.

JOHN TALLON QC assesses the CGT measures proposed in the 2005 Budget. THE GENERAL RULE is that liability to UK CGT on chargeable gains accruing on the disposal of an asset only attaches to taxpayers...

KEVIN SLEVIN considers the true value of the tax treatment of civil partners.

(European Court of Justice press release 29/05 dated 7 April 2005.)

Hansard, 6 April 2005, vol 432, no 64, cols 1432 to 1491.

Tax Awards — free tickets!

Various

TaxAid Property Investors' Conference held on 27 February 2005, reported by Rebecca Cave FCA CTA, director of Taxwriter Ltd.

Speakers quoted: