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Issue: Vol 146, Issue 3786
7 Dec 2000
View other Issues
IN THIS ISSUE
E-VAT
Peter Jenkins considers the application of VAT to e-commerce in the European Union
VATnd cars
JOSEPH WILKINS, director, NWT, VAT Consultant asks the question with no answer.
Loose Ends
Loose Ends Stamp duty on gifts Section 119, Finance Act 2000 (transfer of land to a connected company) has been usefully referred to in a number of publications, but unfortunately continues to cause...
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READERS'
FORUM
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Practice tip: Three Rs for accountants
Readers’ forum: What are the tax implications of gifts to politicians?
Readers’ forum: Exception for family or personal relationships
Readers’ forum: Can interest from joint account be divided other than equally?
Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
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NEWS
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Crackdown on national minimum wage compliance
Reminder of voluntary contributions deadline
Interactive tool launched
Increased tax rates could drive business owners abroad
Nudge letters target missing 2022-23 returns
DEADLINE DATES
Deadline dates for November 2024
CASES
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Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax
Reasonable excuse for failing to submit returns on time
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This week's opinion: 24 October 2024
Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax