Issue: Vol 157, Issue 4059

A recent debate on the Finance Bill had something of a Dickensian flavour. ALLISON PLAGER reports.

GRAEME NUTTALL reports on a long overdue confirmation that franchisees can have saleable goodwill.

MIKE TRUMAN visits Reed Business School, and reflects on whether CTA examinations prepare you for life in practice.

Is there a conspiracy to block a taxpayers' charter? RICHARD CURTIS invites tax practitioners to take on a new assignment.

The practical impact of HMRC's investigations into offshore accounts held by UK residents is examined by ANDY SHARP.

  To get actionable insight and practical guidance to support you day-to-day on 'Trading and investment businesses reliefs' click here.   ---...

Our sole trader client makes and hires penning equipment to clubs and organisations who hold cat shows. His brother runs an identical business, again as a sole trader, and until a couple of years ago...

Correspondence from readers on topical subjects

I am a book-keeper, but my husband is currently employed as a driver by a construction company, which pays to have waste material (rubble, old tarmac, etc.) removed by another company. His employers...

Reviewed by Anne Redston CTA (Fellow), FCA.; Reviewed by Rajesh Sharma, Smith & Williamson Ltd.