Issue: Vol 157, Issue 4055

KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.

4 Breams Buildings, EC4A 1AQ Telephone 020 7430 1221 Fax: 020 7421 1399 (Patrick Clarkson QC). Chambers of Martin Burr, First Floor, Temple Chambers, Temple Ave., EC4Y 0DA Telephone 020 7353 4636 Fax:...

IAN MASTON casts an eye over the new rules for the inheritance tax treatment of trusts contained in Schedule 20 to the Finance (No 2) Bill 2006.

EDWARD MANISTY looks at the inheritance tax savings that can be obtained from giving away chattels and renting them back.

RICHARD CURTIS delves into the Taxation postbag, now swollen by 'No to November' letters.

MIKE TRUMAN studies the partial Regulatory Impact Assessment for the change to filing dates, and sees a chink of light.

Our client erects scaffolding on new domestic housing sites for major national developers. The contracts between our client and the developers  provide for an erection/dismantling fee plus a weekly...

We operate a share option scheme set up by our parent company on a global basis, and which does not therefore meet the conditions for approval as a company share option plan. Since the shares are...

We have a number of clients who run businesses abroad or who own holiday homes through offshore companies. (We are aware of the potential benefit in kind problems for shadow directors of the property...

Our client is a close company in the building trade where all three directors, who are also one-third shareholders, are aged over 60. Unrelieved trading losses of £90,000 arose in the year ended 30...

Tax Advisers' Guide to Trusts — third edition
Written by Nigel Eastaway and Ian Richards
Published by Tottel Publishing Ltd, paperback, price £79.95