Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 161, Issue 4151
27 Mar 2008
The current rules and regulations regarding holiday pay schemes are explained by ANDY BRADLEY
Where is the equity for private equity? ask BARBARA ALLEN and BRONWYN POWELL
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
Taxation has been banging on about rules' inequities for some years, especially as they affect entitlement to the small companies rate of corporation tax
What work should be carried out when a client changes accountant?
Is tax relief due on pension contributions paid for a spouse?
Does a UK trader have an Italian tax liability and what action needs to be taken by her?
From Richard Fleet
From John Davies, Thompsons, chartered accountants
From Mark R Hollowood, Protax Limited
Underwood v CRC, Chancery Division, 31 January 2008
Pirelli Cable Holding NV and others v CRC, Court of Appeal, 13 February 2008
Dunne No 2 (SpC 662)
Grace (SpC 663)
Ogden and another v Trustees of the RHS Griffiths 2003 Settlement and others, Chancery Division, 25 January 2008
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15
READERS'
FORUM 
Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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