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

Issue: Vol 154, Issue 3983

11 Nov 2004

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IN THIS ISSUE

MARK McLAUGHLIN and DAVID COLDRICK outline some important considerations and forthcoming changes affecting trusts of damages and trusts for the disabled.

FRANCESCA LAGERBERG looks at small business issues.

Correspondence Feedback Correspondence from readers on topical subjects. Section 660A There is one particular aspect of Dr Brice's judgment in Jones v Garnett that I find particularly...

Tax consequences for retiring, continuing and incoming partners

Public support

CHRIS MARSHALL LLB (Hons), FCII

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READERS' FORUM premium icon

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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