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Issue: Vol 147, Issue 3801
5 Apr 2001
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IN THIS ISSUE
When Is An Error Not An Error?
JOHN PRICE FCA explores the answer to this interesting conundrum
Where Will It All End?
SIMON SWEETMAN questions whether the changes in rules relating to exchange of information are desirable
Loose Ends - Readers' planning points, pitfalls and other correspondence
Early retirement appeal case
Replies to Queries -- 1
Effective tax planning?
Other news
Judge rules on IR35
Meeting Points
JOHN T NEWTH FCA, FTII, FIIT, ATT presents highlights of the recent Spring Tax Update TaxAid conference
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC