Issue: Vol 156, Issue 4043

BERG KAPROW LEWIS summarise the planning gain supplement provisions and ask whether they will achieve their desired aim.

ANDY SHARP warns practitioners of HMRC's new approach to compliance issues.

CHRIS JONES looks at the pension scheme possibilities and problems post-April 2006.

JOHN HIDDLESTON discusses the meaning and significance of curtilage for capital gains tax only or main residence relief purposes.

MIKE TRUMAN introduces the latest changes to our website

MIKE TRUMAN introduces the notes from the first Taxation Breakfast Briefing, and returns to a favourite topic …

BARRY HALLAM ATT discovers that, for some people, an investment in a film partnership could come in over budget.

MIKE TRUMAN wants to reunite £250 million with its rightful owners

SARAH DEEKS suggests ways in which tax practitioners might usefully occupy their time in February and March.

Correspondence from readers on topical subjects. Depreciation in stock Madness prevails. In nearly 20 years of reading Taxation there has never been a subject which has so offended my sense of...

My office is at my home address. A small number of my clients have HMRC correspondence via the office, for PAYE or VAT return matters, or because they travel and are rarely home around critical...

It transpires that my UK resident and domiciled individual client set up a trust in the Channel Islands through the subsidiary of a UK bank in the early 1990s. No one now seems able to explain the...

I have a relatively new limited company client, which operates as a building subcontractor. Although the previous accountant advised that the business should trade via the format of a limited company,...

When claiming the 10% wear and tear deduction in respect of furnished lettings, the general guideline is to deduct from the gross rents those amounts that would normally be the tenants'...

Reviewed by John Newth.