Issue: Vol 147, Issue 3804

26 Apr 2001

IN THIS ISSUE

ALLISON PLAGER reports some recent tribunal decisions

ALLISON PLAGER looks at the tax treatment of research and development in the light of the Finance Act 2000.

The Revenue's Tax Bulletin article on mobile workers has wider implications than may at first be apparent, warns ROSEMARY MARTIN

ANDREW GOTCH, consultant for Professional Tax Practice Ltd, suggests an area ripe for consideration in the Revenue's review of the interaction of taper relief with loan notes

RALPH RAY FTII, TEP, BSc(Econ) reports highlights from the recent IBC Conference on capital taxes and estate planning

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READERS' FORUM premium icon

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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

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NEWS

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HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

DEADLINE DATES

Deadline dates: 6 February 2025

CASES

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HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

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Issue: Vol 147, Issue 3804

Deadline dates: 6 February 2025