Issue: Vol 155, Issue 4023

MIKE TRUMAN looks at the case of Shepherd v CIR, about an ailine pilot's ordinary residence, and says it's time for new legislation

JOHN JEFFREY-COOK makes a plea for simplification. IN HIS RECENT article 'Charity begins at home' (Taxation 28 July 2005, page 449) Malcolm Gunn discussed the impact of the income tax charge on...

KEN MOODY reviews the rules on elections to ignore restrictions on employee shares.

JOHN PRICE considers the advantages of filing an electronic VAT return and paying electronically and advises that this is an offer too good to be missed. SUBMITTING VAT RETURNS electronically is one...

JARLATH McCLOSKEY examines the income and capital gains tax consequences of the commercial occupation of woodlands.

Correspondence from readers on topical subjects