Chapters

1. PTPR Vol.4.3.9 A Solution to the Section 31 Trap? - David Ewart
2. PTPR Vo.4.3.8 Direct Taxation, the State and the Union: Can the European Court of Justice bring Harmony? - Julie Anderson
3. PTPR Vol.4.3.7 Tax Planning in Leasehold Enfranchisement Transactions Part I - Conrad McDonnell
4. PTPR Vol.4.3.6 Shades of Northern Difference: The Scots Law of Partnership as Applied to ICTA 1988 Section 419 - Julian Ghosh Q.C.
5. PTPR Vol.4.3.5 Pre-Transaction Rulings: A Revenue Consultative Document - Aparna Nathan
6. PTPR Vol.4.3.4 Investment Business Relief - Kevin Prosser Q.C.
7. PTPR Vol.4.3.3 A Way Forward? - Peter Vaines
8. PTPR Vol.4.3.2 Is a Dormant Company IHT ''Business Property'' ? - Alan Pink
9. PTPR Vol.4.3.1 Gifts with Devaluation - Kevin Prosser Q.C.
10. PTPR Vol.4.3 Fronts - Contents - Editorial
11. PTPR Vol.4.2.9 The Greenbury Report: All Change? - David Tuch and David Kilshaw
12. PTPR Vol.4.2.8 Value Added Tax on the Importation on the Excise Goods - Robert Venables Q.C.
13. PTPR Vol.4.2.7 The Home: Inheritance Tax and Capital Gains Tax Treatment on Lifetime Situations - Ralph Ray
14. PTPR Vol.4.2.6 Liability of "Donees" For Capital Gains on Gifts - Robert Venables Q.C.
15. PTPR Vol.4.2.5 Ingram v The Commissioners of Inland Revenue: A Leading Decision on the Reservation of Benefit Provisions - Amanda Hardy
16. PTPR Vol.4.2.4 Taxation of Share Options: a Heterodox Note - Robert Venables Q.C.
17. PTPR Vol.4.2.3 The Insurance and Taxation Implications of Health Trusts - Robert Venables Q.C. & Pollyanna Deane
18. PTPR Vol.4.2.2 Irrelevant Property Settlements - Andrew Hitchmough and Conrad McDonnell
19. PTPR Vol.4.2.1 Tax-Efficient Bequests to Charity - Robert Venables Q.C.
20. PTPR Vol.4.2 Fronts - Contents - Editorial
21. PTPR Vol.4.1.10 Letters to the Editors
22. PTPR Vol.4.1.9 Revocable Interests in Possession: Some Futher Thoughts - Matthew Hutton
23. PTPR Vol.4.1.8 The Home: Inheritance Tax and Capital Gains Tax Treatment on Death Situations - Ralph Ray
24. PTPR Vol.4.1.7 Criminal Liability in Relation to Tax - Michael Jump
25. PTPR Vol.4.1.6 Lady Bountiful to the Inland Revenue? - Robert Grierson
26. PTPR Vol.4.1.5 Business Property Relief: Re -organisation of Share Capital - Peter Vainesl
27. PTPR Vol.4.1.4 The Right to Pay In Lieu of Notice - David Ewart
28. PTPR Vol.4.1.3 The New Income Tax Settlement Provisions - Colin Masters
29. PTPR Vol.4.1.2 Undoing a Taxable Supply: VAT and Credit Notes - Stephen Brandon Q.C.
30. PTPR Vol.4.1.1 Non-UK Unit Trusts: Inheritance Tax Implications for Non-UK Domiciliaries - Adrian Shipwright & Julian Ghosh
31. PTPR Vol.4.1 Fronts - Contents - Editorial