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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: 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

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

Third slide

Deadline dates for January 2025

CASES

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

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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