Issue: Vol 164, Issue 4224

MARK ACKRILL gives readers a wake-up call in relation to discretionary income trusts, and suggests making distributions now

KEITH M GORDON suggests that the equitable liability practice falls within HMRC’s current discretionary powers

MARK MORTON and ANDREW BURGESS plumb the depths of the pensions anti-forestalling legislation

Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits

A company director wishes to pass the shares of his deceased wife, plus some of his own shares, to his two managers. Will the transfer create a liability under the employment-related securities...

A client has sold zero interest eurobonds at a substantial gain. Is this profit treated as income or capital and what are the taxation consequences?

A company has been through three successive management buyouts resulting in a chain of four effectively dormant holding companies. How can the structure be rationalised?

A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?

Reassessing the value of minority shareholdings; preserving tax relief on farmhouse; trust’s capital gains; using tips to make up the national minimum wage

Agents must send new authorisations to CAAT

Trial to begin next spring, reveals Timms

Upper Tribunal contradicts High Court in VAT case

HMRC payment details change

Revised view following legal advice

Agreement meets OECD standards