Issue: Vol 160, Issue 4135

DAVID R HARRIS LLM gives some respect to community financing schemes

Have inheritance tax changes simplified death? STEPHEN HAGGETT considers the 2007 PBR and the continued importance of flexible trusts

Engaged in a battle with HMRC over share valuations? MIKE THEXTON suggests a suitable strategy

... I count but loss. Should decisions on hypothetical tax losses be left under the control of HMRC, asks SIMON MCKIE

Various reasons have been put forward for the increasing cost of the Olympic stadium. A letter found on the floor at The Dog and Duck seems to explain all

MIKE DOWN and JULIE CAMERON consider HMRC's proposed attempts at encouraging 'openness and early dialogue in tax enquiries'

The VAT implications of recharged costs.

The tax liability on distributions from an accumulation and maintenance trust.

Main residence relief on property following a separation.

An actor's subsistence costs.

By Neil Warren Published by LexisNexis Tolley (paperback), £84.95