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

Issue: Vol 149, Issue 3856

9 May 2002

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IN THIS ISSUE

MARK MORTON looks at the latest changes to the IR35 provisions.

'Over the past month or so we have come across several instances of the Revenue 'losing' tax returns between the logging and processing stages.'

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15

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Tax tip: Termination payments – problems and opportunities Feedback: 9 January 2025 Readers’ forum: Declaring formerly joint home to HMRC Readers’ forum: How can I prove disposal without written document? Readers’ forum: Can input tax be claimed on costs paid for relocation?

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NEWS

Taxation Awards 2025 Disclosure opportunity for overclaimed R&D relief Number of businesses using tax havens falls 43% Seven million people use HMRC app Latest agent update available

Third slide

Deadline dates for February 2025

CASES

Loan did not confer a taxable benefit Insufficiency of funds does not excuse late payment Donations to charity were not qualifying Building as a whole was residential Works on a building comprised a conversion

MOST POPULAR

Taxation Awards 2025 This week's opinion: 9 January 2025 Disclosure opportunity for overclaimed R&D relief Number of businesses using tax havens falls 43% Seven million people use HMRC app

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