Issue: Vol 158, Issue 4080

The purposive approach to tax legislation is not a matter of personal choice, says KEVIN SLEVIN.

SIMON McKIE believes that a better balance is required in the guidance and rules relating to the disclosure of tax avoidance schemes.

MIKE TRUMAN looks at the progress of the Taxation interventions wiki.

MIKE DOWN and JULIE CAMERON consider the increasingly common requests by HMRC in a 'business full enquiry' for records that are held in electronic format.

How will the age discrimination regulations impact employee share plans, asks PAUL RANDALL.

ALLISON PLAGER explores the phenomenon that is blogging.

My client, A is controlling director of company X. Several years ago he and an unrelated person, B, invested in an unrelated, company (Z), each acquiring 50% of the shares and agreeing to advance long...

A discretionary trust's assets included a reversionary interest in a life interest trust, i.e. an entitlement to that other's assets on the death of the life tenant, who died in November 1998....

Because tax credit claims can only be backdated three months, we make protective claims for self-employed clients with fluctuating income. This year, we have been updating the Tax Credit Office (TCO)...

Our client owns 51% of a holding company whose major assets are three subsidiary trading companies that turn over in excess of £12 million p.a., generating profits of £1 million p.a. after...

Unrecorded shooting income If the landowner is a member of a syndicate, HMRC will expect the landowner to account for VAT on the open market value of the rights granted to the syndicate and also on...

PTP conference: 'Employment: Taxes, Law and Enquiries', 7 September 2006. Reported by Rebecca Cave, director of Taxwriter Ltd.