William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009
Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty
Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, directors of The Capital Allowances Partnership Ltd, explain plant and machinery capital allowances for fixtures
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 30 June 2009