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Issue: Vol 146, Issue 3799

22 Mar 2001

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IN THIS ISSUE

Mike Down and Mike Thexton consider whether the Revenue's strict interpretation of section 198, Taxes Act 1988 fails to take account of 'home working'

Kevin Slevin FTII, ATT, TEP looks at aspects of the Budget Day announcements relating to taper relief

Company flat

Feedback Card Protection Plan's dogged pursuit Hugh and Clare Mainprice's article in Taxation, 22 February 2000 entitled 'Customs' Dogged Pursuit' suggested that it was Customs who dragged out the...

Feedback Card Protection Plan's dogged pursuit Hugh and Clare Mainprice's article in Taxation, 22 February 2001 entitled 'Customs' Dogged Pursuit' suggested that it was Customs who dragged out the...

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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

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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