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Issue: Vol 147, Issue 3804
26 Apr 2001
View other Issues
IN THIS ISSUE
VAT Tribunal Cases
ALLISON PLAGER reports some recent tribunal decisions
Mobile Workers: Tax Resident or Not?
The Revenue's Tax Bulletin article on mobile workers has wider implications than may at first be apparent, warns ROSEMARY MARTIN
Loan Note Litmus
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
New Style Research
ALLISON PLAGER looks at the tax treatment of research and development in the light of the Finance Act 2000.
Meeting Points
RALPH RAY FTII, TEP, BSc(Econ) reports highlights from the recent IBC Conference on capital taxes and estate planning
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Tax tip: Gift Aid
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Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
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DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
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Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence