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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 156, Issue 4047

2 Mar 2006
IN THIS ISSUE
DAVID R HARRIS explores the possibilities of flexible working.
NEIL WARREN gives five practical examples of when the VAT flat rate is not so flat after all
MIKE TRUMAN takes a contrarian view on the abolition of inheritance tax.
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
A commercial shoot has corporate customers who pay for a '250-bird day' at £25 per bird plus VAT. With a 10% leeway, 275 birds can be taken for the same price. If the client wants more, the further...
As a 'Debenhams' rebel, whenever I paid for goods by credit card, I always crossed out the declaration purporting that I agree to 2.5% of my payment going to a financial services subsidiary of the...

Correspondence from readers on topical subjects.

Simplified pensions

My 80-year old client is about to sell his successful trading company for £2 million. Although some of the proceeds will go to his family (20%), and trusts (14%), he and his wife will receive 66%, all...
We have recently received conflicting advice regarding the tax and VAT aspects of public houses, in particular home consumption and employee consumption. Could readers clarify the following...
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