Issue: Vol 162, Issue 4185

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

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

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

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

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...

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...

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 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...

from RICHARD CURTIS, Taxation

from SHELDON COLE, Dixon Walsh Chartered Accountants, Taunton

from Richard Curtis, Taxation

from Guest & Company, Manchester

from Keith M Gordon, Atlas Chambers

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