Issue: Vol 160, Issue 4122

MARTIN WILSON reviews HMRC's recent consultation document on proposed changes to the system of capital allowances

ROGER LAWES reconnoitres the new layout of self assessment tax returns

MIKE TRUMAN looks at the legitimate reasons for having cash deposited in an overseas account

My husband and wife clients, Mr and Mrs X, sold their jointly-owned main private residence in June 2005. However, Mr X inadvertently deposited the £500,000 sale proceeds into a bank account held in...

My clients are parents who purchased property for their two minor children which is being held by trustees until they reach the age of 18. One of the children has now reached the age of 18 and a...

A farmer has been the tenant of a farm since before 31 March 1982 under a protected Agricultural Holdings Act tenancy. The farm was owned by his mother. On her death in 2005, the freehold reversion...

I met my neighbour, a recently qualified schoolteacher, struggling home the other afternoon, laden down with a large box full of bottles of wine and other end of term 'presents for teacher'....

Reviewed by SIMON SWEETMAN