Chapters

1. PTPR Vol.2.1 Fronts - Contents - Editorial
2. PTPR Vol.2.1.1 The No Bounty Formula - A Sensible Safety-Valve? - David Tovey
3. PTPR Vol.2.1.2 Relief for Interest Paid - Peter Vaines FCA, Barrister
4. PTPR Vol.2.1.3 Capital Gains Tax Main Residence Relief: The Election - Matthew Hutton
5. PTPR Vol.2.1.4 Capital Gains Tax & Personal Insolvency - Hugh McKay, Barrister
6. PTPR Vol.2.1.5 If the Cap Fitz: Fitzpatrick v IRC (No 2) - Alastair Hudson, Barrister
7. PTPR Vol.2.1.6 Trust Drafting: The Way Ahead - James Kessler Q.C.
8. PTPR Vol.2.1.7 The Borders of Retirement Relief - Stephen Allcock Q.C.
9. PTPR Vol.2.1.8 Section 419 Income and Corporation Taxes Act 1988 - Michael Jump, Barrister
10. PTPR Vol.2.1.9 Aspects of the Tax Treatment of Service Charges - Jeffrey Price, Barrister
11. PTPR Vol.2.1.10 Demergers & Trusts: Further Thoughts - Julian Ghosh
12. PTPR Vol.2.1.11 When is a Group Not a Group? - Stephen Brandon Q.C.
13. PTPR Vol.2.1.12 A Euro-Pitfall - Hilda Wilson, Barrister
14. PTPR Vol.2.2.1 Purchase of Own Shares from Trustee Shareholders - Stephen Allcock QC & Julian Ghosh Q.C.
15. PTPR Vol.2.2 Fronts - Contents - Editorial
16. PTPR Vol.2.2.2 Pepper v Hart: Reflections - Peter Vaines FCA, Barrister
17. PTPR Vol.2.2.3 Schedule E - Benefits in Kind - Nigel Eastaway
18. PTPR Vol.2.2.4 The No Bounty f'ormula - Supplemental Thoughts - Jeremy Heal, Solicitor
19. PTPR Vol.2.2.5 Tax Saving Through (Stock) Dividends - Kevin Prosser Q.C.
20. PTPR Vol.2.2.6 The Ghosts of Settlements Past - Alastair Hudson
21. PTRR Vol.2.2.7 Funded Unapproved Retirement Benefits Schemes - The Traps for the Unwary - Alexander Pepper
22. PTPR Vol.2.2.8 Discovery before the Tax Commissioners - Paul Matthews and Hodge M Malek
23. PTPR Vol.2.2.9 Moodie v Inland Revenue Commissioners - Robert Venables Q.C.
24. PTPR Vol.2.2.10 Letters to the Editors
25. PTPR Vol.2.3 Fronts - Contents - Editorial
26. PTPR Vol.2.3.1 Living Accommodation - Michael McCormick
27. PTPR Vol.2.3.2 Post-Death Variations: Some Inheritance Tax Aspects - Jeffrey Price, Barrister
28. PTPR Vol.2.3.3 Articles of Faith? - Michael B Squires FCA, FCCA, FTII, ATT
29. PTPR Vol.2.3.4 Vested or Contingent Interest? Some Practical Consequences - Shan Warnock-Smith
30. PTPR Vol.2.3.6 Indirect Demergers - Trust Capital or Income? - Robert Venables Q.C.
31. PTPR Vol.2.3.7 Gifts with Reseryation - Two Problem Areas - Parts I & II - Robert Argles
32. PTPR Vol.2.3.8 Gifts with Reservation - Two Problem Areas - Parts I & II - Robert Argles
33. PTPR Vol.2.3.9 The Income Tax Treatment of Irrevocable A&M Settlements - Robert Grierson, Barrister
34. PTPR Vol.2.3.10 Double Taxation Regulation Deathbed Repurchase Ploy - Robert Venables Q.C.
35. PTPR Vol.2.3.11 Section 787 ICTA 1988 - Artificial Payments of Interest - Philip Ridgway and Adam Francis
36. PTPR Vol.3.2.12 Letters to the Editors
37. PTPR Vol.2.3.5 Should the Trust Draftsman Exclude the Apportionment Act 1870? - James Kessler Q.C.