Issue: Vol 156, Issue 4032

PAUL APLIN, writing before it was announced that the new CIS system is to be deferred for a year (see page 114), presciently comments on HMRC's e-service delivery and how to improve it.

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some tax issues that property investors should consider. THE TAXATION OF property is a vast subject, and I only intend in this article to highlight some...

JULIE CAMERON reports on a recent Working Together Joint Seminar held by the South London Working Together Group on 6 October 2005. THE WRITER RECENTLY participated in a joint seminar involving...

JOHN ENDACOTT explores the taper relief anomalies of business and non-business assets. I WAS INTERESTED to read the recent articles in Taxation by Mike Truman under the titles 'Flatly Incredible' (14...

ELIZABETH FOTHERGILL considers the effect of residence on the income tax liability of savings and investment income.

Query T16,704

Correspondence from readers on topical subjects. Walled in You posted a response from 'Persistent' to the above Readers' forum query (Taxation, 29 September, page 732) that said 'It is well known that...

Approximately ten years ago, our limited company client entered into a manufacturing agreement to supply components to another UK-based limited company.