Issue: Vol 155, Issue 4008

AMANDA FLINT considers the new tax relief on the acquisition of shares in research institutions' spin-out companies.

Still Uncertain

The tax treatment of life policies in trust is examined by JOHN WOOLLEY.

Call This A Service? ALLISON PLAGER laments the Revenue's seeming lack of urgency in getting its online systems to work at full capacity. AM I MISSING something? Was it not the Revenue's big idea, if...

PHILIP FISHER outlines the tax and National Insurance advantages of the provision of certain benefits in kind via a salary sacrifice scheme

Letters on UITF 40, and on estate returns

Gender change; Tax credits; Tax law rewrite; DTR guidance; Spinout companies; SSP calculator

Abbey National v CCE; R (oao Wilkinson) v CIR; CRC v Jeancharm Ltd; Finance Ltd SpC 466; McEwan SpC 470