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Issue: Vol 147, Issue 3807

17 May 2001
IN THIS ISSUE
IR35 - What Happens Next? premium icon
ANNE REDSTON continues her discussion of the consequences of the judicial review decision
16 May 2001
Top slicing relief - Readers' planning points, pitfalls and other correspondence premium icon
  A Revenue tax calculation recently issued for 1999-2000 did not take account of top slicing relief on an insurance policy chargeable event when calculating the capital gains tax liability. The...
16 May 2001
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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death
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Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees
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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability
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