Issue: Vol 155, Issue 4010

PAUL SOPER FCCA unearths an unexpected result when answering the Revenue's own FAQs relating to pre-owned assets tax.

ANDY WELLS considers the effect of the 'trading company' definition on the capital gains tax gifts relief. SUBSTANTIAL QUALIFICATION, the article by Paul Hodge and Matt Reid in Taxation, 20 January...

DAVID HUGHES reviews the High Court's decision in Wood v Holden. Corporate residence can be a problematic area. A company may be resident overseas if it can show that its central management and...

ANDREW ALLEN, and PETER VAINES continue the debate about UITF 40 from previous issues of Taxation. There has been much theoretical debate over FRS 5, Application Note G (ANG) and the subsequent issue...

ROBERT MAAS FTII, FCA looks at dual employment contracts in light of HMRC's recent article on the subject in Tax Bulletin.

Loan notes are not shares and this can cause problems, warns MIKE WARBURTON.

HMRC powers; Finance Bill

Taxation Awards - winners; TWLO; SDLT and Law Society

Re Aegis; Robson v Mitchell