Issue: Vol 158, Issue 4088

The European Court of Justice was bereft of Christmas spirit in its recent decision in Staatssecretaris van Financiën v Joustra, as TIMOTHY LYONS QC explains.

MIKE EVANS looks at the cost of Christmas generosity by an employer or a third party.

ROBERT PEEL explains the work of 'TaxHelp for Older People'.

JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

JOHN T NEWTH FCA, FTII, FIIT, ATT compiles the unusual, the bizarre and the politically correct in his review of 2006.

A panel of contributors give their first reaction to the Chancellor's Pre-Budget Report by FRANCESCA LAGERBERG, Grant Thornton.

Most of our dreams evaporate when we wake from our big sleep. CHRIS WILLIAMS of Baker Tilly, haunted by Marlowe's ghost, is one of the sad exceptions ...

Correspondence from readers on topical subjects.

I have had a couple referred to me who jointly own their marital home which they purchased in 1990. In 1998, they were given work-related accommodation, and so they let the marital home. They had been...

We have a number of clients on whose behalf we complete a form R40 each year. All of the information is entered on IRIS software and a paper form R40 is produced in the normal way. Forms R40 cannot be...

Our husband and wife clients operate two fish and chip shops. The partnership has also acquired the lease to a restaurant, which is currently under development. Upon completion of the restaurant, the...

As solicitors, we routinely complete tax returns, etc. for our deceased clients up to date of death. Increasingly, however, we are being obliged to duplicate the effort involved because HMRC are...