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Issue: Vol 150, Issue 3892
30 Jan 2003
View other Issues
IN THIS ISSUE
Avoidance or Mitigation
RICHARD CURTIS looks at Carvill v Commissioners of Inland Revenue
Loss of loss relief
The importance of a little known relief
Replies to Queries 3
Bad advice
Revenue news
Tax payments from deceaseds’ accounts; Charter marks; New relief; Retail prices index
Loose Ends
A satisfactory conclusion Readers may recollect my article 'Another Trap to Avoid', published on 4 October 2001 at page 13. This concerned the rather unusual, but not unknown situation, where a...
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READERS'
FORUM
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Tax tip: Using bypass trusts to maximise flexibility
Readers’ forum: HMRC’s approach to penalties
Readers’ forum: Calculating capital gain on sale
Readers’ forum: Can company claim input tax?
Readers’ forum: Is VAT charged on vessel used outside UK waters?
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NEWS
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HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms
HMRC ramps up successful investigations into tax evasion
DEADLINE DATES
Deadline dates for March 2025
CASES
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Documents were not necessary or relevant
Time limits for double tax relief claims
Salary increases could not be taken into account
Liability of supplies of property management services
Tribunal’s jurisdiction after HMRC withdraws notices
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This week's opinion: 13 March 2025
HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms