Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 146, Issue 3780

26 Oct 2000

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IN THIS ISSUE

BASIL SABINE OBE, MA, FTII brings readers up to date with the recent tax developments in the Isle of Man.

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The appellant was a building contractor operating as an unincorporated business...

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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