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

Issue: Vol 153, Issue 3969

4 Aug 2004

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IN THIS ISSUE

Richard Williams highlights basic practical problems with the Inland Revenue and Customs computer systems.

KEITH GORDON MA, ACA, CTA, barrister conducts an enquiry into the meaning of the words 'reasonably expected'.

Correspondence

Feedback

Another fiasco

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15

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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