Issue: Vol 160, Issue 4133

A PBR announcement referred to the advancement of some Pensions Act matters. PETER ARROWSMITH explains what is really going on

The 2008 Taxation Awards are launched today. ALLISON PLAGER talks to a 2007 winner

Are private property lettings a business for tax purposes? MALCOLM GUNN discusses the arguments for and against

BRIAN FRIEDMAN MA(Cantab), ACA, FTII of Stoy Hayward summarises a recent Special Commissioner's decision concerning business property relief on let property

There are changes aplenty in the charity tax world. SETU KAMAL casts an eye over some of them

It could be worth checking in case your clients still have any post-war credits. JOHN JEFFREY-COOK explains

The inheritance tax calculations required on a discretionary trust

Like everyone else, I was incensed by the Budget changes to capital gains tax, but unlike most of the articles I read I directed my sympathy to all the small sole proprietors and partnerships who have...

Is capital gains tax business asset taper relief due on a let shop?

In recent weeks I have encountered challenges on two enquiry cases, from two different Inspectors (both from the same district), but both putting forward essentially

Which VAT percentage should be used in a refund under the flat rate scheme?

A sale of shares at an over value

The proposed abolition of taper relief and indexation relief and the flat rate of capital gains tax from 6 April 2008 has caused such universal condemnation that some reconsideration of the proposals...