Issue: Vol 156, Issue 4044

Checking out the potential availability of land remediation tax relief can be very worthwhile, says ALUN OLIVER.

BRIAN LAWLESS bangs his head against the latest HMRC guidance on the tax deductibility of pension scheme contributions made on behalf of controlling company directors.

What do the changes to the legislation on the transfer of assets abroad mean for practitioners, asks CAROLYN STEPPLER of KPMG.

STEPHEN CAMM and CHARLOTTE FARRAR revisit corporation tax self assessment and consider what new patterns have emerged since the creation of HMRC.

SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.

Correspondence from readers on topical subjects Jump into trouble? I read with interest Richard Curtis' article 'Jump into a Jersey' (Taxation, 19 January 2006, page 389). Naturally enough, this...

We have a client who has traded for many years as a children's nursery. It is a well-established and well-supported business.The client, a sole trader, proposes to incorporate the business in exchange...

I have read with interest the article by Nigel Popplewell ('Partnerships revisited', see Taxation, 6 March 2003, page 549) together with further queries ('Milk quota') raised in Taxation, 7 October...

Has anyone seen an 'Arctic Systems' attack on rental income? We have clients who are husband and wife and who, for many years, have used a limited company to collect rental income.

Following on from the recent question on woodland ('Back to nature', Taxation, 5 January 2006, page 350), my client has a truck which they have used for the purposes of their woodland activity.They...