Issue: Vol 160, Issue 4119

MIKE TRUMAN finds the House of Lords decision in Arctic Systems even more exciting than the latest Harry Potter.

ROBERT MAAS suggests that by taking a detour it might be possible to avoid a car benefit

MATTHEW HUTTON considers FA 2006, Sch 20. What should be done with trust structures in place on 22 March 2006?

REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.

ANDY WELLS reviews HMRC's Consultative Paper on Compliance Checks of 17 May 2007.

RICHARD CURTIS summarises the final debates of the Public Bill Committee on the Finance Bill 2007.

The trustees of a discretionary settlement made capital appointments of shares in an unquoted non-trading company to two adult beneficiaries in 2001-02. Large pregnant gains were deferred by holdover...

My client was working as a contractor through his own 'one-man' company, but has recently started to work for a company in Dubai. The company is based there and he will be working there, probably for...

My clients are two medical doctors who are husband and wife and who are about to sell their former surgery. This was purchased as a surgery in 1983 and used by the practice until 2001, when a...

When Mr A died in April 1998, his estate included a cottage, valued then at £50,000, which had for many years been occupied rent-free by the family gardener. The cottage was left on trust to the...