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2004 Index

Category Technical Articles
AuthorAdmin
Links to articles published in 2004 issues of Tax Adviser.

December 2004

Technical Committee newsdesk December 2004
CIOT Technical Officers

Taper relief - nearly seven years on
Robert Jamieson

Pre-owned assets and future planning
Emma Chamberlain

Climber Air: stick to your principles?
Dermot Gaffney

VAT: a contextual approach
Alan Sinyor

The meaning of the group relief provisions
Sylvia Elwes

The CFE Forum
Colin Davis

Collecting damages from the thin cap regime
Simon Whitehead

How to price half a house
Keith M Gordon

November 2004

Arctic Systems: scrutiny of the bounty
Keith M Gordon

Tax credits - outsourced R&D and qualifying expenses
Shiv Mahalingham

Review of Controlled Foreign Companies legislation
Colin Davis

From Brussels with love
Robin Godman

Pre-owned assets income tax charge
Emma Chamberlain

Pensions: simplification or complication?
Stephen Ward

Technical Committee newsdesk November 2004
CIOT Technical Officers

October 2004

Share valuation issues
Jenny Nelder

Tax efficient UK holiday lets
Julie Butler

Ansell Computer Services: in which we serve
Keith Gordon

Share valuation
Jenny Nelder

VAT and property transactions
Stanley Dencher

IHT planning today
Chris Whitehouse

Tax at the crossroads
Ian Barlow

Budget 2005 representations

Disclosure of VAT schemes
Steve Wilson

Practical issues on disclosure
Colin Davis

Technical Committee newsdesk October 2004
CIOT Technical Officers

September 2004

Urban regeneration and other reliefs
Arthur Sellwood

The Confederation Fiscale Europeenne

Corporation tax and group litigation
Simon Whitehead

Calculating group relief
Sylvia Elwes

Kingfisher: the best laid schemes ...
Peter Landon

Gone with the allowances
Keith Gordon

Tax credits - where are we now?
Liz Lathwood

Disclosure of schemes: a question of judgement
Rosalind Upton

Technical Committee newsdesk September 2004
CIOT Technical Officers

August 2004

Paperless PAYE one step closer?
Kate Upcraft

LLPs and HM Treasury consent
Dennis Childs

Fair shares: VAT on corporate finance costs
Peter Landon

R&D tax credits - innovation is the key
David Bertram

The retail merchant charge scheme - Customs defeated

Jerome v Kelly: give and let die
Keith Gordon

A different sort of morality
John Andrews

Technical Committee newsdesk August 2004
CIOT Technical Officers

July 2004

The Confederation Fiscale Europeenne

Red card for CIS subcontractor
Keith Gordon

Stamp Duty Land Tax: 2004 developments
Matthew Hutton

That's entertainment
Peter Kennan

Update on Schedule 15
Emma Chamberlain

VAT avoidance and the EU dimension
Stephen Coleclough

Proceeds of crime - the reality
Rosalind Upton

Technical Committee newsdesk July 2004

June 2004

Europe, morality and me
Philip Martin

Whose car is it anyway?

Taxation of woodlands and forestry
Julie Butler

The deductibility of input tax
Sylvia Elwes

The tax treatment of pre-owned assets
Emma Chamberlain

Negligence claims against tax advisers
Karen Eckstein

Technical Committee newsdesk June 2004
CIOT Technical Officers

May 2004

The VAT life of a business: part 3
Neil Warren

Hartwell: help or hindrance?
Chris Lallemand

Exit charge held contrary to the EC Treaty
Peter Cussons

Capital Gains Tax regime changes
Emma Chamberlain

All change for trusts
Richard Sowler

Transfer pricing and thin capitalisation
Colin Davis

Permanent establishments of non-resident companies
Arthur Sellwood

April 2004

Section 660A: Article from Taxation magazine

The VAT implications of EU enlargement
Neil Owen

Share plan reporting - it has now got harder
Mark Saunders

Room with a view
Keith Gordon

Marconi - every cloud has a silver lining?
Mike Truman

Pension credit - the basics
Liz Lathwood

Using IAS-based accounts to compute taxable profits
Colin Davis

Technical Committee newsdesk April 2004
CIOT Technical Department

March 2004

Plant or machinery v building or structure
David O'Keeffe

Is there an EU-compliant corporate tax system?
John Cullinane

Tax credits - renewals, awards and overpayments
Liz Lathwood

Money laundering is here
Heather Brehcist

Technical Committee newsdesk March 2004
CIOT Technical Officers

February 2004

The VAT life of a business: part 3
Neil Warren

The VAT life of a business

How green is your valley?

Overseas leasing
Keith Gordon

Income tax essentials for medical professionals
Shiv Mahalingham

Clearing the way

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

Tax Credits - the next challenge

Finance Bill representations and responses

Technical Committee newsdesk February 2004
CIOT Technical Officers

January 2004

Tax-free accommodation
Julie Butler

New Year, new tax

How green is your valley?

Capital allowances - machinery, plant hired out
Arthur Sellwood

Reforming the taxation of adult placement carers
Robin Williamson

Planning for long-term care
Mark Herson

Tax Credits: Review of Operation

Technical Committee newsdesk January 2004
CIOT Technical Officers

 

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