Issue: Vol 158, Issue 4078

The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.

PAULA TALLON, KEITH GORDON, MIKE TRUMAN and CHRIS JONES spoke at the Taxation Breakfast Briefing on 20 September in the Waldorf Hotel.

RICHARD CURTIS and DANIEL BLAKE consider the main residence 'permitted area' exemption.

ALEXANDER BYRNE suggests that HMRC may be over-using their investigation powers under TMA 1970, s 20.

Our client, Mr G, died intestate in 1971, leaving a spouse, J, and an adult child. J is considering giving up part of her life interest due to the proposed change in use of some of the assets from...

Mrs X's income includes UK and widow's pensions as well as exempt foreign pensions and UK investment income. Some of this is taxed at source; some is received gross. Mrs X is now 88 and not in good...

My client and his wife lived in one property that they owned as their main residence. They subsequently bought a second property in 1994, but it was purchased in the name of one of their sons. We have...

Farmer Brown has operated for many years as a sole trader from leased land and buildings. He then decided to buy an orchard, but when doing so the solicitor registered the orchard in the names of both...