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Correspondence from readers on topical issues.
Flatly incredible
The issue raised in 'Flatly incredible' (Taxation 14 July 2005, page 406) has been an issue of concern to me as a practitioner with small business clients e.g. hoteliers, shop-keepers, etc.
MIKE TRUMAN looks at this week's blockbuster release, and wonders about J K Rowling's tax bill.
THE PUBLICATION OF Harry Potter and the Half-blood Prince this weekend will add more millions to author J K Rowling's fortune. Unlike many other writers and artistes she has shown no inclination to leave the country in order to protect her earnings from tax. That doesn't stop us speculating how she COULD save tax if she wanted to…
MIKE TRUMAN grudgingly agrees with a new section in HMRC's CGT Manual on business asset taper relief.
SOMEDAY I WILL start a campaign for HMRC to note each page of each manual on their website with the date it was last changed. I found out only by chance that section CG17959 in the CGT Manual was changed recently.
MIKE TRUMAN tells HMRC's 'Working together towards a new relationship' consultation what Taxation readers want from the new merged department.
IN OUR ISSUE of 26 May we published the questions being asked by HMRC as part of their 'Working together towards a new relationship' consultation, and invited readers to either send their response direct to HMRC or to send it to us to be included as part of a Taxation response. Our thanks to all who took part — here is what we sent in on your behalf.
MIKE TRUMAN looks at the High Court judgment in Small (HMIT) v Mars UK Ltd, and asks what it means for the Distillers case.
MIKE TRUMAN offers readers the chance to contribute to a Taxation submission to HMRC's Small Business Review.
WE OFTEN CRITICISE HMRC in Taxation. We think that it is part of our role to articulate the complaints that we know are muttered in tax practitioners' offices up and down the country. So recently we've had a go at form 42 and online filing, amongst other issues.
