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

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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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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NEWS

Would you like to be a judge for next year’s Taxation Awards? 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

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Deadline dates for December 2024

CASES

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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Would you like to be a judge for next year’s Taxation Awards? This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24

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