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Issue: Vol 154, Issue 3985

25 Nov 2004
IN THIS ISSUE
Corporate Residence premium icon
DAVID HUGHES considers the factors that determine corporate tax residence for the purposes of the Taxes Acts.
24 November 2004
Correspondence premium icon
  Correspondence   Feedback   Correspondence from readers on topical subjects.   The levellers   The comment piece 'Levelling Down' (see Taxation, 11 November 2004, page 143) alludes to the Orwellian...
24 November 2004
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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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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
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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 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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