Issue: Vol 162, Issue 4185

With the Pre-Budget Report imminent, PATRICK KING takes up residence in Number 11 for a day

HMRC's views on entrepreneurs' relief do mesh in with the legislation, argues KEVIN SLEVIN

MIKE TRUMAN reports on the High Court judgment in the Grace case

NEIL WARREN offers some festive cheer for retailers, with a few VAT-saving ideas

Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET

A business raises an invoice to company X who is unable to pay it and payment is received from associated company Y.Should the invoice be reissued to Y to enable it to recover the input VAT as advised...

The shareholders of a company in liquidation receive distributions in respect of their shares. What is the basis of the capital gains tax calculation and should the liquidator take account of the...

In a sale of a farmhouse and farmland following an inheritance involving a life interest trust and an intestacy trust, must the declarations be made by the beneficiaries or the trustees? The replies...

A company director obtains a reduction to his flat service charges in return for carrying out some construction work. The replies consider the accountant's responsibilities and whether a separate...

from Guest & Company, Manchester

from SHELDON COLE, Dixon Walsh Chartered Accountants, Taunton

from RICHARD CURTIS, Taxation

from Richard Curtis, Taxation

from Keith M Gordon, Atlas Chambers

Reviewed by TINA RICHES, technical director (cross-cutting), CIOT