Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 148, Issue 3838

20 Dec 2001

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IN THIS ISSUE

MARTIN RILEY looks at how employer contributions can be used in personal pension planning under the rules as revised for the stakeholder pension régime.

Analysis of the Special Commissioners' decision in Rysaffe Trustee Company (Channel Islands) Ltd, which has interesting implications for trustees of discretionary trusts under inheritance tax rules ...

Personal therapy

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NEWS

Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

Third slide

Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

MOST POPULAR

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

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