Issue: Vol 156, Issue 4037

MIKE TRUMAN introduces our initial coverage of the PBR, with comments from FRANCESCA LAGERBERG, KEITH GORDON  and RICHARD CURTIS, and an alternative view from MARK LEE.

ALLISON PLAGER presents extracts from a lengthy exchange of correspondence between the tax profession and HMRC on various issues concerning the pre-owned assets tax.

DAVID HUGHES considers whether a recent ECJ judgment is the final victory that puts a limit on European Community rights.

The CIOT and ATT's Tony Arnold Library is celebrating the first year of its full time service. Its librarian, HELEN FORD, explains who they are, and how they can help you. THE TONY ARNOLD Library is...

MIKE TRUMAN investigates the curious case of the missing pages

MIKE TRUMAN talks to Peter Kempster about the next 25 years for tax professionals

JOHN JEFFREY-COOK's tabular guide to the last 75 years of UK tax in its historical context.       Year Events...

Taxpaying trust I absolutely agree with Loughlin Hickey's views on trust, or rather the lack of it, between taxpayers and HMRC, as reported in Taxation, 1 December 2005, page 227. However, to my mind...

In 1967, our husband and wife clients purchased a business consisting of a grocers and an off-licence with living accommodation above. The business and premises cost £60,000, which was apportioned as...

The Society of Trust and Estate Practitioners (STEP) — Autumn Tax Update, 14 November 2005, reported by RALPH RAY CTA (Fellow), Solicitor, TEP, BSc(Econ).