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 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.
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).