MAIN POINTS
THE BUDGET
REVIEW OF DOMICILE AND RESIDENCE
CAPITAL GAINS TAX: SIMPLIFICATION
OFFSHORE TRUSTS
SHARE OPTIONS - CAPITAL GAINS - MANSWORTH v JELLEY
EMPLOYEE BENEFITS
HOMEWORKING COSTS
EMPLOYEE BENEFIT TRUSTS
EMPLOYEE SHARE SCHEMES
IR 35: NANNIES
PERSONAL PENSION SCHEMES:EMPLOYER CONTRIBUTION LIMITS
LIFE ASSURANCE - POLICYHOLDER TAXATION
SECOND HAND LIFE ASSURANCE POLICIES
LLOYDS UNDERWRITERS
TAX INVESTIGATIONS: HANSARD
COMPANIES HOLDING OWN SHARES
R&D TAX CREDITS
INDUSTRIAL BUILDINGS ALLOWANCES
SHIP LEASING: CAPITAL ALLOWANCES
WATER SAVING TECHNOLOGIES
INTRA-GROUP LOAN RELATIONSHIPS
FOREIGN INVESTMENT IN UK COLLECTIVE INVESTMENT FUNDS
LIQUIDATIONS AND ADMINISTRATIONS
MODERNISATION OF STAMP DUTY
