Issue: Vol 157, Issue 4053

ROB KERNOHAN considers how the tidying up in ITTOIA 2005 may impact on clients using the remittance basis

MIKE THEXTON summarises the VAT changes in the 2006 Budget.

MIKE TRUMAN launches the Taxation magazine campaign against the imposition of a 30 November deadline for tax returns.

Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.

PAULA TALLON considers the effect of the Budget for small businesses and practitioners.

EMMA WILKINSON considers HMRC's vision for businesses.

THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the e-mail sent 'Reply all' by mistake — they all make their way to Whistleblower. Or so he says ... DISABLING LETTER...

MIKE TRUMAN introduces four articles from the speakers at the Taxation Budget Breakfast Briefing on 4 April 2006.

PAUL APLIN suggests that the 'downside' of Lord Carter's Review of e-filing may outweigh the positive aspects.

Following the Italian Republic case, motor dealers made significant claims for VAT refunds going back to 1973. Details can be seen in Customs' manuals at Volume V1-13, Section 21. This is still giving...

Correspondence from readers on topical subjects. Open letter to ACCA Dear Mr Chowdhury We are taking this opportunity of writing to express our total shock at the contents of the review and the...

My husband and wife clients recently acquired a long leasehold interest on a plot of land in a new urban shopping development where they will build a restaurant. They paid £100,000 for the lease and...

Mr Smith has been trading as a subcontractor for a number of years. His tax liability is largely covered by construction industry scheme tax deductions. For 1993-94 and 1995-96, the Inland Revenue —...

My client intends to start a surveying practice. His proposal is that he will arrange premises, secretarial staff, meeting rooms, library, insurance cover, computers and IT support, etc. The offices...