Issue: Vol 156, Issue 4039

JOHN ENDACOTT is unimpressed by the manner and method of the recently announced spreading relief for the adjustment on a change in accounting basis under FRS5 ANG.

IAN MASTON discusses a curious Special Commissioner's decision on trustees' discretion powers.

Someone has to win and it could be you! ALLISON PLAGER finds out whether previous winners think entering was worthwhile.

RICHARD CURTIS considers some ingredients of property taxation.

Where an asset is disposed of, under what circumstances should the gain be split so that taper relief is based upon different qualifying holding periods depending on when expenditure was incurred?...

Correspondence from readers on topical subjects. Property revaluation I have just got round to reading John's article on page 123 of Taxation, 3 November 2005. He says that BIM 45700 allows borrowing...

Our client traded for several years as a sole trading self-employed independent financial adviser. The business was then incorporated in June 2003. Goodwill was valued — we believe realistically — at...

I have been the auditor of a limited company for many years. The company actually ceased trading quite some years ago and it now owns assets that yield investment income. Its income and expenses as...

My client's application for flexible working has recently been approved and he will be moving to Berlin and will work 'remotely' from there ('the wonders of modern technology'). He will still be...