Issue: Vol 165, Issue 4260

It’s time to campaign for a fixed timetable of pre-Budget reports and Budgets, says MIKE TRUMAN

ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget

HMRC seem to have missed the point in relation to inheritance tax and employee benefit trusts, claims RORY MULLAN

Can you spare some time, asks RICHARD CURTIS

A limited liability partnership has 100 members, and £10 million in funds was contributed by them to invest in trading companies. It is VAT registered and has incurred professional fees on the sale...

A husband and wife firm of accountants have transferred their partnership business to a limited company and require advice on the valuation of goodwill

A non-resident corporate body is based in the EU, but uses its agent’s UK address for tax purposes in this country. It pays income tax on its rental income, but is there a liability on the sale of the...

A parent company holds the shares in a subsidiary trading company as well as owning the property from which the trade is carried on

Tax treatment of rebated commissions; VAT due on supplies to EU customers; timing of gain on sale of gifted asset; estate planning on property transfer

Designed to address behaviour that caused omission

April and May 2010

Summary of changes

Follows tribunal decision in Irene Susan Jennings

Must be made in writing

Affluence results in growth of greenhouse gas emissions, claims report