Issue: Vol 161, Issue 4139

CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief

A cautionary tale of almost Biblical proportions contributed by an anonymous reader

A victory for sub-postmasters — and common sense! PETER ARROWSMITH reports that some may now be eligible for a repayment of National Insurance contributions

Huge problems remain with the administration of tax credits. ALLISON PLAGER peruses the Parliamentary Ombudsman's recent special report

PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective

At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article

Treatment of gains from a US investment that pass through the hands of UK trustees.

Does a holiday home qualify as a residence for the purposes of TCGA 1992, s 222?

Is there a benefit on hotel expenses paid by an employer for an employee's own protection?

How should a solicitor's expenses be accounted for under the VAT flat rate scheme?

Correspondence from readers on topical subjects

Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers