Issue: Vol 150, Issue 3891

23 Jan 2003

IN THIS ISSUE

By Michael Sherry, counsel for the successful taxpayer

MALCOLM GUNN FTII, TEP reports Rysaffe Trustee Co (CI) Ltd v Commissioners of Inland Revenue; an appeal concerning ten-yearly charges on discretionary trusts.

KEITH GORDON MA, ACA, ATII charts the progress of self-assessment since its inception five years ago.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Issue: Vol 150, Issue 3891

Deadline dates for December 2024