Issue: Vol 155, Issue 4018

MARTIN DAWSON and CHRIS HOLDEN contemplate the global nature of the capital gains tax legislation. WILLIAM SHAKESPEARE WROTE in As You Like It, that 'All the world's a stage'. While he could not have...

MIKE TRUMAN looks at the Isle of Man as a destination for individuals leaving the UK's tax net.

Domicile

DAVID SMITH LLB, FTII of Accountax Consulting Ltd considers HMRC's latest letter to the construction industry and notes an important point on validity of assessments.

The effect of capital gains tax on estates is examined by CLARE MUNRO. YOU WOULD HAVE to have spent the last decade in media-free exile not to be aware of the stratospheric appreciation in UK house...

WYN HUGHES and ANDY MAXFIELD consider the tax advantages of Isle of Man corporations. THE ISLE OF Man has long been considered an ideal location to site an offshore corporate base. Situated in the...

MALCOLM GUNN FTII, TEP of Haarmann Hemmelrath discusses the impact of the pre-owned assets charge on three cases. GORDON BROWN'S VISIT to Africa some while ago to announce his charitable efforts on...

Correspondence from readers on topical issues. Flatly incredible The issue raised in 'Flatly incredible' (Taxation 14 July 2005, page 406) has been an issue of concern to me as a practitioner with...

Reviewed by REBECCA CAVE, director of Taxwriter Ltd. www.taxwriter.co.uk