Tax Adviser - October 2001 Contents

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3 President’s Page
5 Editorial
6 Noticeboard
8 Publications
10 TC Newsdesk

Articles
14 TaxHelp for older people by Sarah Prone
16 Judicial review in the age of human rights by Jonathan Cannan
18 Through the Looking Glass by Sandra Chambers
20 Significant UK – US treaty agreed by Bill Dodwell
23 Dependent subsidiaries by Jan Ellis
25 Success, revolution or ripple? by Frank Williamson

Learning curve
27 DTR Article 2 by Angus McIntyre
30 Ryan’s little nest egg by David Royall

Vat focus
32 Vat and retail promotions by Charles Rayment

Practice matters
35 Fee protection insurance – time to reconsider? by Louise Pinfold

Institute feature
37 Large business taxation by Colin Davis

Speaker’s corner
40 The death of IHT? by John Whiting

42 Recruitment

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