2003 Index

Links to articles published in 2003 issues of Tax Adviser.

December 2003

Technical Committee newsdesk
Colin Davis

Stamp Duty Land Tax: 2004 developments
Matthew Hutton

Keeping it in the family
Louise Rippon

The VAT life of a business
Neil Warren

How easy is it to get a VAT ruling?
Stephen Taylor

Watershed
Paddy Millard

Real change - on its way!
Maric Glaser

Stamp Duty Land Tax on leases
Matthew Hutton

November 2003

Foster and adult placement carers: NIC and tax credits
Robin Williamson

Dealing with VAT on share issue costs
Mary Cook

The new tax relief for foster carers
Robin Williamson

Transfer pricing: a quick world tour
Robin Godman

POCA 2002 and the new anti-money laundering regime
Louise Delahunty

High Noon at the SCO

Hansard - some further thoughts

Farmhouses and taxation
Arthur Sellwood

Technical Committee newsdesk
Colin Davis

October 2003

The shift towards mandatory e-filing
Wendy Rowe

Debt collection

FRS - worth a second look

Gaining certainty in UK transfer pricing
Danny Beeton

Abuse of rights in EC law

This year, next year, sometime, never?

Technical Committee newsdesk
Colin Davis

September 2003

Getting personal

Option to tax
Olasimbo Adenugba

Emoluments
Louise Rippon

Tax free in New Zealand
Derek Andrew

Passing down the family farm

Small Business Forum
John Davison

Encouraging business angels to go full throttle

Self Assessment Returns
Catherine Pilkington

Technical Committee newsdesk
Colin Davis

August 2003

On-shore pooling is here - have you got your armbands?
Steve Singleton

Another tax to learn about ...
Jo Hughes

Apportioning gains for taper relief
Sophie Hill

VAT - relationship and communication issues

Farewell to Eversden
Caroline Le Jeune

Customs rule out Lennartz despite Seeling decision
Peter Lickiss

Limited liability partnerships
Cheryl Sacks

House of cards
Jim Wilkinson

The House of Lords and the Finance Bill
Leonard Beighton

First impressions of Stamp Duty Land Tax
Patrick Cannon

Technical Committee newsdesk
Colin Davis

July 2003

Technical Committee Newsdesk
Colin Davis

Reforming taxes in Russia
Brian Cleave

Working Together on VAT

ITEPA 2003 - an introduction
John Pearce

New Tax Credits

Controlled Foreign Companies

June 2003

Technical Committee Newsdesk
Colin Davis

Unwarranted attack on VAT
John Davison

Community amateur sports clubs
Arthur Sellwood

VAT - twenty years on

Loan relationships

Employment-related restricted securities

New Tax Credits Q&A

May 2003

Trading from home - deductible travelling expenses
Arthur Sellwood

VAT compliance costs - heavier than you realise?
Bill Hughes

Lime-IT bears fruit at the special commissioners

Zero-rating of charitable and residential buildings
Raymond Hill

R&D tax incentives - you thought you knew what they were!
Linda Cutler

Depreciation in stock valuations
Colin Davis

Money laundering, proceeds of crime and all that - an(other) update
David Williams

Small business advisers - beware, settlements approaching!
John Whiting

Technical Committee Newsdesk
Colin Davis

April 2003

Tax credits: Protective claims
Francesca Lagerberg

Merchant Credit Card Scheme
John Davison

Gifts from abroad?
Sylvia Elwes

Irish equine tax advantages

How to claim tax credits
Peter Gravestock

Appeal procedures
Liz Lathwood

A well-arranged garden: Card Protection Plan
Alan Sinyor

Technical Committee newsdesk
Colin Davis

March 2003

Technical Committee newsdesk
Colin Davis

VAT relief for debts
Stanley Dencher

European Holding Companies

The reverse charge and the Thirteenth Directive
Philip Enoch

Incorporation– prizes and pitfalls

Getting Britain Giving - a discussion

When are foreign monies remitted to the UK?
Sylvia Elwes

Leasing or letting of immovable property

Lankhorst-Hohorst: the thin edge of the wedge
Adam Craig

February 2003

Technical Committee newsdesk
Colin Davis

Practicalities of new tax credits
Liz Lathwood

Transfers between spouses under taper relief
Keith M Gordon

Hoverspeed revisited

Prizes and pitfalls of Incorporation

Farmers and landowners
Penelope Lang

A sale too soon

Inheritance tax and trusts
Danielle Saul

International accounting standards
Clive Edrupt

Working Together research

Government proposals for simplifying pensions
Richard Birch

January 2003

Technical Committee newsdesk
Adrian Rudd

Transfers between spouses under taper relief
Keith M Gordon

Aligning taxable income with accounting income
Graeme Macdonald

Foreign banks operating in the UK

Substantial Shareholdings
Robin Godman

Planning for taper relief
Keith Gordon

More unreal accounting
Jim Greenwood

Working Together with Customs in the South West
Stephen Taylor

Partial exemption for clubs
Dave Jordan

Still considering the Cayman Islands subsidiary?

A new slant on protection of the Revenue