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Issue: Vol 149, Issue 3863

27 Jun 2002

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IN THIS ISSUE

I have a client who acts as a freelance lecturer. She works for a number of colleges and other organisations and has the trappings of a business organisation herself - her own equipment, own office,...

MALCOLM GUNN FTII, TEP examines the 'wholly and exclusively' rule in the context of Schedule D. THESE ARE THE thoughts of Chairman Gunn on the 'wholly and exclusively' rule applicable to Schedule D,...

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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

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

Third slide

Deadline dates for January 2025

CASES

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

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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