Issue: Vol 159, Issue 4095

Ian Mills reviews the importance of a recent High Court decision on the existence of a tax avoidance purpose in a transaction.

MIKE TRUMAN investigates The Mystery of the Missing Press Release.

COLIN KENDON considers the impact of EMI options on the sale of company shares.

Are you getting what you want from your software, asks ALLISON PLAGER.

Our client is a large professional partnership with UITF40 adjusted income of £6 million, the first tranche being taxable in 2005-06. Unfortunately, there was a partnership split in 2006-07 where four...

My husband and wife clients own a retail shop, which has traded successfully for quite a few years. They have recently purchased another shop on the other side of town, originally planning on carrying...

Loose end GAIN, a gift aid recovery consultancy, has devised a scheme that allows a greater percentage of money to go to charity from recycling mobile phones and printer cartridges. Up to now...

A client has recently had a PAYE enquiry. Fortunately, the enquiry passed off without any major problems; however, one somewhat niggling issue has arisen. On a couple of occasions, the director (and...

Tax return deadline; PAYE codes

We have a client whose turnover has always been below the VAT threshold. As her clients are private individuals she has not registered voluntarily. Recent increases in the level of her business have...

Reviewed by MALCOLM GUNN FTII, TEP.

Reviewed by SIMON SWEETMAN

Lexis Nexis third annual conference on Tax Planning for Company Reorganisations. 23 November 2006. Reported on by Aileen Deeney of Vantis Tax Limited.