Clive Cutbill and David Goepel of the Charities Group of Withers LLP review the current law and practice relating to charities' exposure to tax under Taxes Act 1988, s 776
Continuing our series of basic informative articles, Hartley Foster, Head of Tax Litigation, DLA LLP, looks at the concepts of 'Possession' and 'Power'
Alan Dolton describes the discussion of the Finance Bill by the Committee of the Whole House and the first two sittings of Standing Committee B
Carol Howe, Senior Tax Manager, Hillier Hopkins LLP, looks at the capital gains tax consequences of the interaction of related property values and probate value
Adrian Shipwright, Moore and Blatch, and Rupert Baldry, Pump Court Tax Chambers, consider what is necessary for the creation of a valid express private trust
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, describes the first day of debate on the Finance Bill
John Watson of Ashurst offers some suggestions for suitable structures for REITs
Janette Cattell and Katharine West, Withers LLP, comment on the Pre-Owned Asset Guidance issued by the Revenue
John Endacott, Tax Partner, Winter Rule, asks if the self-employed have been ejected from the contributory National Insurance system