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Issue: Vol 152, Issue 3927
1 Oct 2003
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IN THIS ISSUE
Horsing About
PENELOPE LANG CA of James Cowper explores some of the areas of difficulty that can arise in equine taxation
Breaking Up Is Hard To Do
In an article inspired by the Revenue’s change of practice in Tax Bulletin 66, DAVID WHISCOMBE runs through some of the tax issues to be aware of on a marriage breakdown
Once an employee, always an employee?
A matter of P11D
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for January 2025
CASES
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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
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Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline