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Policy and Technical
>
Tax Adviser Articles
>
2002 Tax Adviser Articles
Successions -tried and (often) tested
24
December
2002
Getting Britain giving - a review
24
December
2002
Out with the old, in with the new
24
December
2002
Making the most of EC law
24
December
2002
The family home – an opportunity?
24
December
2002
No longer a shrinking violet
24
December
2002
Modernising the VAT treatment of face value vouchers
24
December
2002
Reform of corporation tax
13
November
2002
Tax havens under pressure
13
November
2002
Employee shareholders
13
November
2002
First rebuff for Customs in ‘Halifax’ war
13
November
2002
Trade dilemmas for EIS companies
13
November
2002
Getting the measure of ‘enabling’
13
November
2002
Fancy a subsidiary in The Caymans?
23
October
2002
Community investment tax credit – giving it back!
23
October
2002
Amicus Group Ltd – What is a dwelling?
23
October
2002
Tax treaties and employee share options
23
October
2002
New Intellectual Property rules
23
October
2002
More pieces of the new tax credit jigsaw
23
October
2002
Reform of the derivatives, corporate debt and foreign exchange legislation
23
October
2002
The topsy-turvy world of US taxation
23
October
2002
A win for the dark horse
23
October
2002
CIOT Budget Representations for 2003
23
September
2002
Are VAT inspectors behaving fairly?
18
September
2002
The New VAT Civil Fraud Procedures
18
September
2002
BUPA’s discomfort
18
September
2002
Unreal accounting
18
September
2002
Corporation Tax reform: the next stage
18
September
2002
All cars must be green
18
September
2002
Budget 2002, small businesses and incorporation
18
September
2002
Modernising stamp duty on land and buildings in the UK
14
August
2002
Small business after the Finance Bill
14
August
2002
Giving due credit
14
August
2002
Community investment tax relief
14
August
2002
All together now?
14
August
2002
The work of the Adjudicator
14
August
2002
Morgan Grenfell applies to all tax advice
14
August
2002
Publicans 6 - Hairdressers 13
14
August
2002
R & D tax credits
14
August
2002
Changing the question
14
August
2002
Budget 2002 Manx style
16
July
2002
Teachers' expenses
16
July
2002
Abuse of rights - a two-way street?
16
July
2002
Funny non-money
16
July
2002
Turning green
16
July
2002
E-filing
16
July
2002
Anti-avoidance
15
July
2002
The Institute's detailed Finance Bill representations
15
July
2002
Professional Privilege Seminar
4
July
2002
The Institute’s Finance Bill representations
24
June
2002
Environment taxes for the good of all
24
June
2002
Information and guidance
24
June
2002
Share and share alike
24
June
2002
Piecing together the jigsaw
24
June
2002
The end of the press gang?
24
June
2002
The Zoological Society of London case
24
June
2002
Otherwise chargeable to tax
24
June
2002
Anti-avoidance
24
June
2002
Loan relationships, derivative contracts and forex gains and losses
17
May
2002
There's something in the water
17
May
2002
Employee share options: Do they contribute to economic success?
17
May
2002
Tax simplification? - the campaign continues
17
May
2002
Justice for widowers – the search goes on
17
May
2002
Keep those 2001/2002 P60s!
17
May
2002
Anti-avoidance - the courts' experiments
17
May
2002
Tax simplification: Employer/Employee Quick Wins
10
May
2002
Revenue and Customs' definitions
22
April
2002
Forex: Taxation of financial derivatives etc
22
April
2002
Budget 2002: VAT proposals
22
April
2002
Score a conversion
17
April
2002
Lucky for some – checking urban decline
17
April
2002
The Working Families Tax Credit and the Self-Employed
17
April
2002
Crime and Punishment revisited
17
April
2002
Information-gathering powers
17
April
2002
Recent EU developments in direct taxation
17
April
2002
Stop that endless correspondence!
17
April
2002
Business tax policy – a vision for the future?
17
April
2002
Trusts with no income – Annual SA Returns – Working Together
15
April
2002
Class 2 National Insurance
15
March
2002
Ten Quick Wins – VAT’s next
15
March
2002
Market Value and the ‘Subjective Intention Test’
15
March
2002
Joint Review of ITSA Enquiries – Inland Revenue
15
March
2002
Tax Law Rewrite
15
March
2002
Clear as mud?
15
March
2002
They think it’s all over
13
March
2002
Lex Loci Laboris lost
13
March
2002
Finance Act 2001 – correspondence with the Inland Revenue Errata
13
March
2002
Substantial shareholdings and intangible assets
13
March
2002
How far does the education exemption go?
13
March
2002
Group assets, gains and losses
6
February
2002
Threat or opportunity?
5
February
2002
Personal pensions – the new rules reviewed
5
February
2002
IHT reliefs and post death events
5
February
2002
Enquiries under self-assessment: Revenue information powers
5
February
2002
A true reflection in the mirror
5
February
2002
Taxpayers in jeopardy
5
February
2002
Redress or retribution – the new code of practice
5
February
2002
CGT exemption for substantial shareholdings
5
February
2002
Discriminatory UK tax law
4
February
2002
Show me my papers...
4
February
2002
Finance Act 2001 – correspondence with the Inland Revenue
4
February
2002
2002 Index
31
January
2002
Reform of the tribunal system
24
January
2002
Shares as business assets – not as easy as you may think!
24
January
2002
Customer teething troubles
24
January
2002
Limited Liability Partnerships
24
January
2002
A tricky end
24
January
2002
Redundant Boxes
22
January
2002
Tax regulations - false self-employment - construction industry
18
January
2002
Pre-Budget Report – what’s driving policy?
18
January
2002
Teachers' expenses
1
January
2002