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FAQs

30 June 2005
Issue: 4014 / Categories: Comment & Analysis

JOHN JEFFREY-COOK offers some answers.

Some of the questions I am asked as an editor recur frequently. I am reminded of Rudyard Kipling's poem in 'The Elephant's Child' (1902):
I keep six honest serving-men
(They taught me all I knew);
Their names are What and Why and When
And How and Where and Who.

JOHN JEFFREY-COOK offers some answers.

Some of the questions I am asked as an editor recur frequently. I am reminded of Rudyard Kipling's poem in 'The Elephant's Child' (1902):
I keep six honest serving-men
(They taught me all I knew);
Their names are What and Why and When
And How and Where and Who.

What is the difference between a judgment and a determination or decision?
A tribunal member including a Special Commissioner or a General Commissioner delivers a decision or determination: see SI 1994/1811 regs 17-20 and SI 1994/1812 regs 16 17. A judgment is delivered by a judge in a court; for tax this means the High Court or Court of Session (in Scotland) or above.

Why is the third Finance Bill in 2005 not called the (No 3) Bill?
The first Finance Bill published on 24 March was withdrawn and replaced...

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