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Correspondence from readers on topical subjects.
Sleekit ...
The Inland Revenue expects 'honesty', but the untrumpeted introduction of a major change in the method of making repayments introduced by the 2004 ITSA Returns was, in my view, 'sleekit*'.
PBR Prediction?
Mike Truman's article 'Once is happenstance' (Taxation, 21 October 2004, page 55) wondered whether or not the UK domicile and residence laws will ever be reformed since it has been more than 18 months since the issue of the Inland Revenue's 35 page 'background paper' eliciting comment.
Correspondence
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Items of correspondence from readers on topical subjects.
Cheque, mate
I do not remember the Inland Revenue making any announcement about changing the way that income tax self assessment taxpayers receive their tax repayments. Perhaps there was one and I have missed it or it was tucked away in a Revenue News Release or the website's 'What's New' section.
Numerically Challenged
RICHARD WILLIAMS highlights practical problems with so-called 'joined-up' government.
A PERFECT REVENUE law, if improperly administered, will soon become a practical monstrosity. This quote by Aubrey R Marrs came into my mind when I was considering how many areas in 'joined-up government' feature 50 or 250 employees ostensibly as 'small', 'medium', and 'large' barriers or thresholds.
RICHARD WILLIAMS tells the story of a disputed case involving whether a machine was 'on hire' when supplied with an operator.
And so it came to pass that a section 9A, Taxes Management Act 1970 notice was duly served on our client, Mike, a drainage contractor who offered his services as operator of a specialist machine.
