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Issue: Vol 149, Issue 3872
29 Aug 2002
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IN THIS ISSUE
The Dependent Subsidiary Trap
MALCOLM GUNN FTII, TEP discusses an easily overlooked tax charge on share acquisitions by directors and employees.
Loose Ends
Loans from offshore trusts In Cooper v Billingham [2001] STC 1177 it was held that, where non-resident trustees made interest-free loans repayable on demand to a beneficiary, this was the provision...
Tax Treaties: United Kingdom Law and Practice, and Tolley’s Tax Appeals
Reviewed by Patrick Hurd and John Newth.
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
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DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
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Invalid reasons for decision not to exercise discretion
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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