Issue: Vol 158, Issue 4081

TONY JENKINSON considers the guidance and legislation on the spreading of the UITF 40 accounting adjustment.

Is there life still in HMRC extra-statutory concessions? SANDRA EDEN investigates.

IAN MASTON finds something to smile about with the changes to trusts brought about by the FA 2006.

MIKE TRUMAN reports on the CIOT debate and Arsenal Football Club, and RICHARD CURTIS meets the Taxables.

MIKE TRUMAN looks at the ICAEW's guidance on the tax treatment of UITF 40, Taxguide 08/06.

My client purchased a property arranged in five flats and situated in the heart of a seaside holiday resort. The property was in serious need of renovation and it has taken him three years to make it...

My client and her recently deceased husband, both of non-UK domicile, have joint investments that are held offshore. Both husband and wife have been UK resident for at least 17 out of the last 20...

I am experiencing problems with my tax practitioner employer on the subject of putting right incorrect tax returns. It is my belief that on discovering an error with a return, made for whatever reason...

My question is in respect of the pre-owned assets tax (POAT). My client is a widow, who is the life tenant of an immediate post-death interest (IPDI) (see IHTA 1984, s 49A) created by her late...