2005 Index

Links to articles published in 2005 issues of Tax Adviser.

December 2005

Depreciation in stock - why it matters so much
Tim Ambrose

VAT: increasing compensatory interest?
Penny Hamilton

Why we need a tax law commission
John Whiting

Whither tax credits?
Richard Mannion

Intangible fixed assets and F(No2)A 2005
Robert Jamieson

The merger - the final straw?
John Andrews

How HMRC could reduce tax enquiries
Gerry Hart

The tax gap works both ways
Ian Luder

The Tax Law Rewrite Project
Adam Broke

Tales from the tribunals
Wreford Voge

The reform of the tax tribunals - now or never
John Avery Jones

Technical Committee Newsdesk December 2005
CIOT Technical Officers

November 2005

Can an individual trade in shares?
Francis Fitzpatrick

Farm deductions
David Missen

Pensions simplification - and the administrative implications
Stephen Ward

New construction industry scheme
Sarah Bradford

More HMRC enabling
Sue Holmes and Jon Claypole

The death of the Hansard approach
Stephen Camm

Around the world but for 80 days
Keith M Gordon

Setting better targets for HMRC
Richard Cory

Flat tax - the profession's Armageddon?
Rob Durrant

SDLT: partnerships and trusts
Matthew Hutton

Technical Committee Newsdesk November 2005
CIOT Technical Officers

October 2005

Employment-related securities - the latest anti-avoidance rules
Sarah Bradford

A new agricultural subsidy regime
Angus Burnett

Research findings on UK SA internet filing
Ann Hansford

Minor and technical vices
Keith Gordon

Cross border group relief
Eric Tomsett

The Societas Europaea
Colin Davis

A change of climate in the tax world?
Neil Owen

Technical Committee Newsdesk October 2005
CIOT Technical Officers

September 2005

SDLT: partnerships and trusts
Matthew Hutton

Technical Committee newsdesk September 2005
CIOT Technical Officers

The Stamp Taxes Practitioner Group
Lakshmi Narain

With a view to a loss of tax relief
Keith M Gordon

Tax credits - new streamlined procedures
Liz Lathwood

Appeals before the General Commissioners
Susan Balchin

A dispensation in time saves nine!
Paul Tucker

Transfer pricing for colluding investors
Shiv Mahalingham

Transfer pricing after FA 2004
Victoria Horrocks

Tax avoidance - where are we now?
John Whiting

August 2005

Penalties on technicalities
Iain Macleod

VAT: A contextual approach (Part 3)
Alan Sinyor

VAT on landlord inducement to tenants
Michael Hunter

A deeming too far
Keith Gordon

Computers, bicycles and transfer of ownership
Sarah Bradford

International social security
Gill Salmons

NICs - an essential guide
Rebecca Benneyworth

Technical Committee newsdesk August 2005
CIOT Technical Officers

July 2005

POA income tax - further developments
Emma Chamberlain

Owning property: partnerships or unit trusts?
Patrick Cannon

Research and development credits
David O'Keeffe

Changes in main residence relief
Arthur Sellwood

Formula one tractors
Ian Fleming

VAT and share issues: at last some sense
Peter Landon

Mission from Mars: deductible depreciation
Keith M Gordon

Confédération Fiscale Européenne
Thomas Melvin

CFE Opinion statement: B2C services
Colin Davis

Technical Committee newsdesk July 2005
CIOT Technical Officers

June 2005

VAT abuse
Stanley Dencher

National Provident Institution
Mike Bailey

Deduction of tax from interest
David Bertram

Arctic Systems: desperately seeking bounty
Keith M Gordon

Always remember 6 July
Sarah Bradford

Tax effective will planning
Ralph Ray

IAS and financial instruments: what is to be done?
David Boneham

Share plan reporting – there are no options
Mark Saunders

Technical Committee newsdesk June 2005
CIOT Technical Officers

May 2005

Half time for trusts
Richard Sowler

Tax compliance: a costly pain for global businesses
Albert Lee

VAT and medical services
Sylvia Elwes

VAT recovery on mileage incompatible with EU law
Philippa Booth

Back to the future
Keith M Gordon

Compensation for early contract terminations
Shiv Mahalingham

Payroll year end
Sarah Bradford

‘Inflexible’ working arrangements
Nick Bustin

Technical Committee newsdesk May 2005
CIOT Technical Officers

April 2005

ITTOIA 2005 - the new income tax code
Keith Gordon

Employment status: who do you think you are?
Jim Boylan

VAT: a contextual approach (Part 2)
Alan Sinyor

Sheltering investments from inheritance tax
Julie Butler

West v Trennery: the flip-flop flips back
Keith Gordon

Undesirable associates: small companies' relief
Arthur Sellwood

Better regulation - when easements become burdens
Liz Lathwood

IAS - what's it all about? (Part 2)
John Cullinane

Technical Committee newsdesk April 2005
CIOT Technical Officers

March 2005

Pull your SOX up!
Robin Goodman

Technical Committee Newsdesk March 2005: Tax credits and NICs
Liz Lathwood

Prospective retrospection
Nigel Eastaway

IAS - what's it all about? Part 1
John Cullinane

Agassi v Robinson
Keith M Gordon

Fokus Bank ASA v the Norwegian State
Peter Cussons

February 2005

Government for the people ...
John Andrews

BMBF: Is there more in the pipeline?
Richard Sowler

Does European VAT law need a GAAR?
Colin Davis

Termination packages: a satisfactory ending?
Sarah Bradford

Policing the tax system
Maric Glaser

Technical Committee Newsdesk February 2005
CIOT Technical Officers

The cost of being in the van ...
Arthur Sellwood

Tax credits - a miscellany
Liz Lathwood

Help reduce VAT registration delays
SW England Working Together Committee

Defective IHT advice: the great escape
Keith M Gordon

January 2005

What is a dwelling? A VAT conundrum
John Davison

Tax credits for foreign parent companies
Simon Whitehead

Ramsay revisited
Keith M Gordon

The Manninen decision
Robin Godman

Legal professional privilege and tax avoidance disclosure
Philip Baker

Share valuation issues
Jenny Nelder

Employee relocation
Sarah Bradford

Technical Committee newsdesk January 2005
CIOT Technical Officers