Issue: Vol 158, Issue 4083

MIKE TRUMAN asks what is happening at Centre 1, and gets conflicting replies.

SIMON McKIE warns that the tax planning disclosure rules are much wider than practitioners might expect them to be.

MIKE EVANS says you and your clients will reap what you sow as you prepare for the new CIS scheme starting on 6 April 2007.

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.

BLAISE MARIN-CURTOUD and IAN REID look at the implications of the Special Commissioner's decision in Demibourne Ltd.

My limited company client purchased a machine which cost around £20,000. The machine manufacturer ran a business promotion scheme whereby any purchasers, within a specified period, would have their...

A husband and wife, both non-resident, each have retirement annuities. Their total UK incomes are such that the provisions of FA 1995, s 128 apply and the tax each year on the retirement annuities is...

I recently interviewed a new client who has taken up employment in Germany for a German company, his intention being to remain in this employment for several years. However, although he will be...

Our clients, Mr and Mrs B, own a substantial property in Devon, which they started to rent out as furnished holiday accommodation with effect from March 2006. During the current tax year, they have...