Issue: Vol 156, Issue 4049

MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.

SIMON ANSLOW provides his rough guide to VAT and dispensing doctors.

JOHN LOVELL illustrates situations where capital allowances get overlooked.

MIKE TRUMAN reports on a survey of the top 30 accountancy firms showing their expectations from Gordon Brown's speech next Wednesday.

RICHARD CURTIS surveys the satisfaction of HMRC staff with the department's functions.

A discretionary trust owns a substantial asset and a ten-yearly charge will become payable in the near future. The trust does not have cash — or assets that can be easily converted to cash — with...

Bill and Alice, who are now in their late 60s, trained as professional artists; Bill lectured in art at the local university whilst Alice looked after the home and family. Over a period of some 40...

I write in response to the answers made to the query 'Transfer and trust' (Taxation, 1 December 2005, page 247) in which reference is made to the prior transfer of property into joint names before a...

Rather like the Civil Service, my client is seeking to relocate his business away from his present premises in central London and he has his eye on a new factory that is about 100 miles distant. He...