Issue: Vol 153, Issue 3965

7 Jul 2004

IN THIS ISSUE

Tax Advisers' Negligence — I The tricky subject of negligent tax advice is considered by KEITH GORDON MA, ACA, CTA, barrister in this first of a series of articles on the subject. FEW READERS OF this...

JOHN T NEWTH FCA, FTII, FIIT, ATT and ALLISON PLAGER summarise some recent Special Commissioners' hearings.

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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?

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NEWS

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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

DEADLINE DATES

Deadline dates for October 2024

CASES

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Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

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Issue: Vol 153, Issue 3965

Deadline dates for October 2024