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

Issue: Vol 154, Issue 3989

6 Jan 2005

View other Issues

IN THIS ISSUE

DEREK JENKINS considers the proposals for leasing and other corporation tax reforms contained in the 2004 Pre-Budget Report

MIKE TRUMAN looks at saving and investment proposals in the Pre-Budget Report.

Reviewing the proposals for the BPRA

PETER VAINES surveys section 144ZA arrangements

CIOT London quiz

CIS reform; Losses; Income tax personal and age-related allowances 2005-06

Customs Business Brief 34/2004 dated 15 December 2004

RICHARD CURTIS reviews a recent decision concerning the enterprise investment scheme.

Show

15

Results

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

MOST POPULAR

This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’

back to top icon