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

Issue: Vol 150, Issue 3896

27 Feb 2003

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IN THIS ISSUE

What have jockeys and accountants got in common? KEITH GORDON MA, ACA, ATII provides the answer in a review of section 775, Taxes Act 1988.

MICHAEL RIDSDALE and JONATHAN HAYDEN continue their discussion of the draft legislation which will implement the Inland Revenue’s modernisation of stamp duty.

Don't ask for this clearance! I read the useful and interesting article in Taxation, 6 February 2003 at pages 428 to 430 by Keith Gordon on section 776, Taxes Act 1988....

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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