Issue: Vol 160, Issue 4116

WILL SILSBY and IAN SMITH offer a novel contribution to the debate on private equity gains.

JOHN T NEWTH FCA, FTII, FIIT, ATT submits that Government and HMRC need to pay greater attention to pensioners.

MARK MCLAUGHLIN considers potential obstacles to obtaining capital treatment on a company purchase of own shares and reviews company law issues.

JOHN CASSIDY considers what happens now that the offshore disclosure facility registration window has closed

PETER BINNING and ELLEN ZEISLER consider HMRC's recovery powers following a conviction for tax fraud.

The eighth and ninth sittings of the Finance Bill are reported by ALLISON PLAGER.

MICHAEL AVIENT looks at the effect of the disclosure of tax avoidance schemes on HMRC's investigations.

Special report

Some years ago, my company purchased a property with a view to reselling it shortly thereafter. Unfortunately, a suitable purchaser could not be found and the property has instead been let out for a...

Following my father's intestate death in late 2005, my mother, my three brothers and I arranged for our lawyer to draw up a deed of variation such that most of my late father's estate (this was all...

In his Comment article 'Domicile or bust?' (Taxation, 24 May 2007, page 563), Kevin Slevin called for a fundamental re-think of the rules for 'non-domiciles' (which I will henceforth call 'non-doms')...

Our surveyor clients have business premises in Nottingham and have had problems in the past with vandalism and thefts at the site. For this reason, what used to be the pool car is now kept at an...

Our sole trader client was a publican (with accumulating business losses) in town A. Prior to cessation, he purchased another non-trading public house in town B (75 miles away) intending to sell the...