Issue: Vol 155, Issue 4027

Have HMRC changed the way that they tax payments in lieu of notice? JOHN CHAPLIN investigates. THE TAXATION OF severance payments has been the topic of much technical debate over the years, but an...

KEITH GORDON ACA, CTA, barrister argues that unintended changes to the tax law made by Rewrite Bills should be amended in future Finance Bills.

MIKE TRUMAN attempts to bring some closure to the debate about revenue recognition and UITF 40

VAT considerations should not be forgotten, even with charitable ventures, warns JOHN PRICE. 'PITY ABOUT THE lack of culture in Longborough Festival Opera (No 19,096)', I said. 'Customs have collected...

ALLISON PLAGER reviews the Public Accounts Committee's report on HMRC's handling of tax credits.

RICHARD CURTIS visits the webpage at the end of the universe.

Correspondence from readers on topical subjects. Payment in person I refer to the 'Local banking' item in Update (Taxation, 8 September 2005, page 624). Leaving aside the question of whether or not...

If you insist It may be remembered that Finance Act 2005 introduced a relief for trusts whereby the first £500 of income that would otherwise be taxable at the special trust rates of 40% (or 32.5% for...