Issue: Vol 163, Issue 4210

TERRY JORDAN provides a brief guide to the taxation of potentially exempt transfers

ROGER MURAY and JOHN MACKAY consider the effect of the proposed changes to tax relief on pension premiums

MIKE TRUMAN looks at the progress towards a taxpayers charter and is not happy with what he sees

BARBARA ALLEN and ANDREW PATTERSON look at funding employee benefit trusts

Company B has charged Company A for the use of its employees. Both are VAT registered, but Company B has not charged VAT on this service.

A sub-postmaster operates his business – a post office, bank agency and food store – through the format of a limited company. How should his personal salary from the Post Office be treated if this is...

Can surgeons or medical practitioners incorporate their private practices in circumstances where the companies then act alone or in partnership? And can family members hold shares in these companies?

In the year ended 28 February 2005, a company purchased goodwill from an unrelated partnership and amortisation has been claimed. Can HMRC now open an enquiry into the value of the goodwill?

Pre-owned asset charge on business transfer; tax treatment of Wimbledon debentures; subcontractors’ expenses; loan to company no longer trading

New guidance from Charity Commission

Drafts of three clauses

Extracts on payrolling benefits and PAYE online

Incorrect information issued

New interpretation follows Lords' judgment in Newnham case

New advisory figures for company cars