Issue: Vol 159, Issue 4092

NEIL WARREN considers some of the key VAT changes in 2006 to help practitioners give up-to-date advice to clients.

JOHN JEFFREY-COOK outlines the story behind a Victorian tax demand.

TOM ROWBOTHAM and CRAIG THOMSON consider the admissibility of accountancy and legal costs incurred during an HMRC enquiry.

ANNE REDSTON sets out her thoughts on the extent of the tax avoidance disclosure rules.

HMRC will not give a domicile ruling unless tax is at stake, so for the many UK nationals permanently resident abroad, the usual way to get HMRC to agree that they have adopted a foreign domicile of...

Correspondence from readers on topical subjects.

The personal loan interest paid in connection with the financing of a film partnership is claimed in box 15.1 on the self assessment tax return rather than as a reduction in the partnership profit. Is...

My client holds some Wimbledon Lawn Tennis Association debentures. Every year he is able to sell some of the tickets to which he is thereby entitled to corporate hospitality agents for quite...

A new client has asked us for advice as he wishes to sell his bookkeeping and payroll services business. He already has a purchaser in view who has offered £250,000 for the goodwill. On investigation,...

The implications of the House of Lords' decision in Deutsche Morgan Grenfell Group case are explored by NEIL JAMIESON and DAN SMITH.