Issue: Vol 158, Issue 4086

KEITH M GORDON MA (OXON), ACA, CTA, barrister considers the legal ingredients that are necessary for a trust to exist.

As a National Insurance consultant, PETER ARROWSMITH does little general tax work and prepares only his own accounts. Perhaps he should therefore appreciate free advice from HMRC?

Only or main residence is a wonderful relief, but a complex one, especially if you are married or in a civil partnership, says AILEEN DEENEY.

MIKE TRUMAN asks whether we can now give clients any meaningful advice on residence after the case of Gaines-Cooper

Correspondence from readers on topical subjects.

The three partners in a trading partnership are a man, his wife, and a limited company in which the man and his wife are the sole directors and shareholders. None of the partners has provided capital...

My clients are two brothers who acquired a freehold property in February 1999 for £250,000 and commenced trading from it in partnership. There is no formal partnership agreement, but initially they...

We act for a number of employees who are eligible for travelling expenses to and from temporary workplaces and who consequently are entitled to relief and tax rebates.

A member of the armed forces lives in job-related accommodation. He has also purchased a property that he has never lived in, but intends to do so in the future. We understand that this should benefit...

Tolley's Practical Tax Investigations conference, 31 October 2006. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT.