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2002 Index

Category Technical Articles
Links to articles published in 2002 issues of Tax Adviser.

December 2002

Handling a transfer-pricing enquiry successfully
Danny Beeton

Successions -tried and (often) tested
Ross Burgess

Getting Britain giving - a review
Leonard Beighton

Out with the old, in with the new

Making the most of EC law

The family home – an opportunity?

No longer a shrinking violet
Gavin McFarlane

Technical Committee newsdesk
Adrian Rudd

November 2002

Better than a jumble sale

Technical Committee newsdesk
Adrian Rudd

Tax havens under pressure
Wendy Dorman

Employee shareholders

First rebuff for Customs in ‘Halifax’ war
Zigurds Kronbergs

Trade dilemmas for EIS companies
Rebecca Cave

Getting the measure of ‘enabling’
Jane Moore

October 2002

Fancy a subsidiary in The Caymans?
Campbell Rapley

Community investment tax credit – giving it back!

Amicus Group Ltd – What is a dwelling?
John Davison

Tax treaties and employee share options
Jonathan Schwarz

New Intellectual Property rules
Gwen Souter

Reform of the derivatives, corporate debt and foreign exchange legislation
Paul Minness

More pieces of the new tax credit jigsaw
Peter Gravestock

The topsy-turvy world of US taxation

A win for the dark horse

September 2002

Technical Committee newsdesk

Are VAT inspectors behaving fairly?
Neil Warren

The New VAT Civil Fraud Procedures
David Patrickson

BUPA’s discomfort
Stanley Dencher

Unreal accounting

Corporation Tax reform: the next stage
Christopher Sanger

All cars must be green

Budget 2002, small businesses and incorporation

August 2002

Technical Committee newsdesk
Adrian Rudd

Small business after the Finance Bill
Simon Sweetman

Giving due credit
Peter Gravestock

Community investment tax relief

All together now?

The work of the Adjudicator
Dame Barbara Mills

Morgan Grenfell applies to all tax advice
Tom Cawdron

Publicans 6 - Hairdressers 13
Stanley Dencher

R & D tax credits

Changing the question

July 2002

Funny non-money


The Institute's detailed Finance Bill representations

Teachers' expenses

June 2002

The Institute’s Finance Bill representations

Environment taxes for the good of all
Charles Secrett

Information and guidance

Piecing together the jigsaw
Robin Williamson

Share and share alike

The Zoological Society of London case

The end of the press gang?

David Goldberg

Otherwise chargeable to tax
Arthur Sellwood

May 2002

Teachers Schedule E expenses: the story continues
Dr John Booth

Loan relationships, derivative contracts and forex gains and losses
Adrian Rudd

There's something in the water
Andrew Casley

Employee share options: Do they contribute to economic success?
Sid Singh

Tax simplification? - the campaign continues
Liz Lathwood

Justice for widowers – the search goes on
Robin Williamson

Keep those 2001/2002 P60s!
Liz Lathwood

Anti-avoidance - the courts' experiments
Roderick Cordara

April 2002

Score a conversion
David Ostle

Lucky for some – checking urban decline
Arthur Sellwood

The Working Families Tax Credit and the Self-Employed

Crime and Punishment revisited
David Williams

Information-gathering powers

Recent EU developments in direct taxation

Stop that endless correspondence!

March 2002

Class 2 National Insurance
Liz Lathwood

Ten Quick Wins – VAT’s next
Charles Barcroft

Market Value and the ‘Subjective Intention Test’
Amanda Rodger

Joint Review of ITSA Enquiries – Inland Revenue

Tax Law Rewrite
Keith Gordon

Clear as mud?
Malcolm Wynd

They think it’s all over

Lex Loci Laboris lost
David Heaton

Substantial shareholdings and intangible assets
Adrian Rudd

How far does the education exemption go?
Sylvia Elwes

February 2002

Group assets, gains and losses
Chris Siddle

Threat or opportunity?
Neil Warren

IHT reliefs and post death events
Marion Hodgkiss

Personal pensions – the new rules reviewed
Alison Priest

Enquiries under self-assessment: Revenue information powers
Colin Davis

A true reflection in the mirror
Michael Conlon

Taxpayers in jeopardy
Louise Pinfold

Redress or retribution – the new code of practice
Richard Mannion

CGT exemption for substantial shareholdings
Nick Lloyd

Discriminatory UK tax law
Anton Hume

Show me my papers...
Robin Williamson

Finance Act 2001 – correspondence with the Inland Revenue
Adrian Rudd

January 2002

Confiscation orders – rules and developments
Martin Edhouse

Reform of the tribunal system
Adrian Rudd

Shares as business assets – not as easy as you may think!
Alison Priest

Customer teething troubles
Irit Herzenshtein

Limited Liability Partnerships
Mark Lee

A tricky end
Sarah Bradford

Pre-Budget Report – what’s driving policy?
Christopher Sanger


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