Issue: Vol 159, Issue 4106

MIKE TRUMAN examines the known facts in the case of Lord Laidlaw, and asks what the true residence position is.

Recent tax measures are not making life any easier for small and medium-sized enterprises, warns JOHN ENDACOTT.

MIKE EVANS provides an update for practitioners on the completion of forms P11D for 2006-07.

PETER VAINES laments the futility of employment income expenses claims.

I have prepared final accounts for a client who ceased trading in August 2006. The client was VAT registered and the balance of VAT shown as payable at cessation is about £6,000. The client has not...

My clients are two sisters, who were the joint owners of a plot of farmland in Northern Ireland. This land had been transferred into their joint names by their mother in May 1997, with the...

We are currently dealing with an enquiry case involving a sole trader paying wages and employer's pension contributions on behalf of his wife who is employed in his business. We have come to an...

We submitted a capital gains tax computation with main residence and letting relief. The total gain was £17,624 and main residence relief was agreed at £8,411. We then claimed a further £8,411 as...

Tolley's Inheritance Tax 2006-07; CCH British Tax Guide: Inheritance Tax and Estate Planning; Tottel's Inheritance Tax 2006/07; Tottel's Trusts and Estates 2006/07