Issue: Vol 156, Issue 4041

RICHARD CURTIS takes a quick look at the practical advantages of, and problems that can arise from, having an offshore account.

EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.

MIKE TRUMAN and LIZ LATHWOOD discuss a recent suggestion by Mike that the new rules for tax credits could mean claimants can get a sizeable pension fund for free

MIKE TRUMAN explains why Jersey's income tax rate will soon be doing exactly what it says on the tin.

DAVID COBB consider the impacts of the SME-friendly announcements on research and development in the Pre-Budget Report.

HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.

KEVIN NICHOLSON reviews the Court of Appeal's judgment in 'Arctic Systems' and finds much in it to encourage small businesses.

In May 1988, Gordon (who was married and who had his own home) purchased his parents' residence from the local council at a discounted price of £3,000. His father died in June 1998 and shortly...

I have a new client who is a United States national and who is working for a United States company here in the United Kingdom. He works out of his home office. My questions are as follows. 1. Under...

I recently read the following statement in another tax publication. 'For shares in a trading company, no inheritance tax will be due on death, so there will be no negotiation — no “ascertainment" — of...

We have a client who recently disposed of his home and the land attaching to that, which, incidentally, for the most part was required for the reasonable enjoyment of the main private...