2001 Index

Links to articles published in 2001 issues of Tax Adviser.

December 2001

A fair cop? Not this one

Working Together updated
Richard Mannion

Reconstructions: playing safe on value shifting

Employment Taxes – where are we going?
John Whiting

Wake-up call to taxpayers about transfer pricing enquiries
Erica Parkes

A risky business
Louise Pinfold

'Money Laundering - it doesn't affect me, does it?'
Heather Brehcist

The Human Rights Act 1998 – what relevance to tax?
Michael Thomas

Application, security and simplification …
Adrian Rudd

Teachers’ tax expense claims

Agent filing – your questions answered
Wendy Rowe

What price BPR and APR simplification
C R T Harris

The taxable profits of creativity – a new balancing act

DTR article 4

November 2001

Trick or treat

A farewell to FOREX?
John Lindsay

DTR article 3

Radical reform of tax tribunals
Jonathan Cannan

Misdemeanours could be unfairly treated
David Williams

Companies and cars from April 2002
Gary Hull

The powers that be
Andrew S Watt

There's nothing as constant as change.
Liz Lathwood

Institute's Budget representations 2002

The new tax credits - the long walk to integration
Robin Williamson

October 2001

Corporation Tax - should the schedular system be abolished?

Large Business Taxation
Colin Davis

The death of IHT?

Radical VAT proposal for smaller firms
Stanley Dencher

TaxHelp for older people

VAT and retail promotions
Charles Rayment

Dependent subsidiaries
Jan Ellis

Judicial review in the age of human rights
Jonathan Cannan

Through the Looking Glass
Sandra Chambers

Significant UK – US treaty agreed
Bill Dodwell

Success, revolution or ripple?
Frank Williamson

DTR Article 2
Angus McIntyre

Ryan's little nest egg
David Royall

September 2001

Effect of ECHR on penalties considered
Elizabeth Wilson

The good, the bad and the complex

Why EMI is good for business
Philip Fisher

Lessons for Europe?

Nonsensical estate planning problems
Geoffrey A Shindler

And the guidance of wise men
Judith Freedman

Tax Avoidance discussed
David Hurwich

DTR - Article 1

Tax relief for remediation of contaminated land
Rosalind Rowe

August 2001

Hong Kong's IR35
Nick Lloyd

Customs duties in a nutshell
Jeremy White

Customs’ new initiative for urban regeneration
Mike Arnold

A campaign against discrimination
Jane Moore

A&D Goddard: a case too far?
David Patrickson

Practical Implications of Hoechst/Metallgesellschaft
Andrew Martel

Representations to the OECD
Adrian Rudd

Proceeds of crime – II
David Williams

Quick wins for tax simplification
John Whiting

The right to know
Robin Williamson

July 2001

Foot and mouth
Neil Owen

Westmoreland: one step forward, two steps back?

Working on practical problems
John Kimmer

Customs bank on the Halifax
Stanley Dencher

Salvaging your securities
Felicity Cullen

Compensation receipts in trades, professions and vocations
Arthur Sellwood

Tax avoidance

New ways of taxation in Europe
Paul Morton

Information and ill-gotten gains
David Williams

June 2001

Salvaging your securities
Felicity Cullen

The new Capital Allowances Act
David Southern

A tale of four registrations
Stanley Dencher

Counting the supplies – a thorny problem
Chris Orchard

VAT and fraus legis doctrine
John McCarroll

Abuse of power
Jeremy Woolf

Institute comments on the March 2001 Budget

May 2001

Ministerial statement on economics and the GAAR

Ministerial statement on tax and benefit reforms

Ministerial statement on DTR rules

Ministerial statement on excise duties

Limits to professional privilege
Sylvia Elwes

Review of small business taxation
Colin Davis

European constraints on UK VAT policy
Denis Holly

Budgets, finance acts and things - the German way
John Hiddleston

A&M trusts – the 25 year rule and hold-over relief
Francis Fitzpatrick

Valuation of intellectual property
Nigel Eastaway

April 2001

Recovering the costs

Inland Revenue enquiries 2: Transfer pricing enquiries
Adrian Rudd

Inland Revenue enquiries 1: Accountants’ working papers
Adrian Rudd

Appeals from the general and special commissioners
S Zafar

The rising cost of using temps
Robert Tsang

Budget for the common man - or woman?
Heather Self

On a personal level

Budget lesson for big business

VAT changes

More cash, more complexity

Sales of assets - or trading?
Arthur Sellwood

Case analysis

March 2001

Withholding tax on interest and royalty payments
Adrian Rudd

Children’s tax credit

Foreign exchange
Malcolm James

A section 703 revival?

Retiring to France : Three aspects

The future for offshore financial centres (OFCs)

To LLP or not to LLP: that is the question

Inheritance tax – the Irish Angle
Sandra Chambers

Case analysis: Westmoreland - Ramsay reconstructed

The new construction industry scheme
Liz Lathwood

February 2001

FA 2000 - correspondence with the Inland Revenue
Adrian Rudd

EC Law and UK Corporation Tax - Nowhere to run
Francis Fitzpatrick

Problems with claims affecting two tax years

Protecting the assets of older people

Tax reform for older people

VAT and non-monetary consideration

Village Hall or Similar?
Sheilagh Pearce

January 2001

Pre-Budget Report 2000
Adrian Rudd

Foreign ownership of UK property – pitfalls and planning

Deceased Estates: the onerous FA 1999 obligation for personal re

Controlled Foreign Companies

Section 110 Insolvency Act Reconstructions

Regulation 109 or otherwise: it’s payback time…

Recent Cases

The Pre-Budget Report: VAT and property

FRS 10 and the taxation of goodwill and intangible assets

Pre-budget report - the Institute's reaction
Adrian Rudd

Deceased Estates: the onerous FA 1999 obligation for personal re