Issue: Vol 163, Issue 4189

JOHN MANIS considers the decision in Fletcher v HMRC on debt capitalisations

Should VAT on purchases be rounded up or rounded down? MARK ACKRILL reports on the Advocate General’s preliminary opinion in favour of HMRC in the JD Wetherspoon case

RICHARD CURTIS reports on recent Working Together developments that should be of interest to agents

Will offshore trusts remain useful for wealth management in 2009, asks CAMILLA VIVIAN

HMRC’s website needs spring cleaning, argues ANNE REDSTON, who invites readers to suggest priority areas

What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?

With the proposed income-shifting legislation having currently been put ‘on ice’, what is the present position on this subject?

The director/shareholders of a company would like to ensure that the future capital growth of a property owned by it accrues to them rather than the company

Parents purchase a property with a mortgage and hold this on trust for minor children. Any profit is likely to be taxed as if it is their income, but if a loss arises, can this be set against their...

Walthamstow and Woolwich transferred to central London

Registration deadline is 21 Jan

Author: Peter Rayney; 846 pages