MAIN POINTS THIS MONTH
EU Savings Directive : disclosure regime effective from 1 July 2005
Credit Cards : the tax implications of credit card use
Accumulation and Maintenance Trusts : the effect of trustee powers
Trading Losses : relief for carried forward losses
Terminal Loss Relief : the existence of one or more trades
Double Taxation Relief : discriminatory provisions
Pre-owned Assets: current planning ideas
European Companies : relaxation of the capital allowances rules
