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

Issue: Vol 150, Issue 3890

16 Jan 2003

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IN THIS ISSUE

DAVID EVANS and ROBERT HODGES of Ernst & Young consider the Special Commissioners' verdict in the Marks & Spencer cross border group relief case

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Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?

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NEWS

Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required Downloaded return forms will be accepted by HMRC

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Deadline dates for November 2024

CASES

Lack of privacy for annex to be a single dwelling Anonymisation permitted due to risk to family overseas Rules of the scheme must be followed Same income taxed twice in error Repairs did not affect suitability for use as a dwelling

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This week's opinion: 17 October 2024 Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required

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