Issue: Vol 162, Issue 4163

19 Jun 2008

IN THIS ISSUE

An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day

What progress have HMRC made in improving the tax burden on small businesses? ALLISON PLAGER reports

KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23

Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN

JONATHAN LEVY takes us back to basics on civil fraud

Can smaller businesses 'emigrate' in the same way as larger companies?

The income or capital gains tax implications of the sale of a stamp collection

The possibility of reclaiming VAT on an airline's administration charge

What is the tax charge on a company car only available at the weekend?

From Robert Davies

From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk

From an HMRC employee

From Paul Soper

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