Issue: Vol 157, Issue 4061

NIGEL DORAN considers recent changes in the taxation of phantom share plans.

KEITH M GORDON considers some of the issues relevant to individuals coming to the UK from other EU states.

Barristers CHRIS WHITEHOUSE and EMMA CHAMBERLAIN explain that Finance (No 2) Bill 2006 will cause substantial problems for those trying to draft wills.

PETER CUSSONS considers the new approach to source state taxation at community law.

MIKE TRUMAN looks at the data gathered from advisers on the change to the tax return deadline.

My client wishes to incorporate her business and we will seek relief under TCGA 1992, s 162. I have seen some texts that suggest that no stamp duty is payable on the issue of the shares, but others...

Our clients have recently purchased a small hotel and we should appreciate some advice regarding the VAT implications. We understand that the provision of accommodation is standard rated, but does...

Assuming that UITF 40 is applicable and that there are additional profits to be brought in for a company, we understand that the amount that can be relieved under the spreading provisions is based on...

My client is a German construction company trading through a UK branch. An expat payroll is operated. Approximately four years ago I negotiated a per diem allowance with the Inland Revenue of £35 to...