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

Issue: Vol 150, Issue 3898

13 Mar 2003

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IN THIS ISSUE

Our client, A, and his girlfriend, B, are directors and shareholders of a company, whose total turnover is caught by the IR35 provisions. However, only A provides the services caught by the...

The European Commission has launched open consultations on European Union company taxation. More information, including consultation documents setting out options and the various technical...

Reviewed by Malcolm Finney, John Newth FCA, FTII, FIIT, ATT, Malcolm Gunn FTII, TEP and Ralph Ray.

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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

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

Third slide

Deadline dates for December 2024

CASES

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

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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