Issue: Vol 149, Issue 3874

12 Sep 2002

IN THIS ISSUE

Carry on Varying In Ralph Ray's article, 'Carry on Varying' (in Taxation, 9 May 2002), he highlights for practitioners certain issues relating to deeds of variation dated on or after 1 August 2002....

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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?

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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 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

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 Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

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Issue: Vol 149, Issue 3874

Deadline dates for October 2024