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Issue: Vol 149, Issue 3853
18 Apr 2002
View other Issues
IN THIS ISSUE
Living With IR35
At the start of the second year of the personal services legislation, the Tax Faculty and The Chartered Institute of Taxation suggest a framework for making the system work better
The 2002 Budget
Unequal fairness, by MALCOLM GUNN FTII, TEP. A bevy of experts provide their comments on various aspects of yesterday's Budget.
Replies to Queries - 2
Remunerating the spouse
Personalised numbers
A removals company client buys personalised number plates for his flagship vans.
In Parliament
Hansard extracts
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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings