Issue: Vol 156, Issue 4040

SHARON ANSTEY considers the application of the Ramsay principle to capital loss schemes after Barclays Mercantile Business Finance Limited v Mawson [2005] STC 1.

A reader responds to the consultation document, Aligning Filing Dates for companies.

BRIAN LAWLESS, LLB(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, looks at a political decision which affects pension planning after A-day.

DONALD PARBROOK considers a recent decision regarding the correct time of supply for VAT in respect of goods sold over the Internet or by catalogue.

Is it possible for protecting assets from future divorce to be reconciled with effective tax planning, asks SUSAN LAING.

We act for an elderly widow. Before 17 March 1986, she gave half of her main house to her daughters. She has lived in it ever since without paying rent. Our client has a country cottage, too, but...

Returning expatriates often ask for tax advice shortly before (or after) they return, when it is generally too late to take advantage of their non-resident status. They will be resident from the...

My clients have recently purchased an old public house, which I believe may be a listed building and which they intend to convert into their main residence. The pub is very large and they advise me...

A husband and wife purchased five acres of land with 'hope' value in 1986 at a cost to them of £100,000. This land has been held as the partnership's only trading stock and a partnership tax return...