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Issue: Vol 154, Issue 3989
6 Jan 2005
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IN THIS ISSUE
Schedules, Assets and Differences
DEREK JENKINS considers the proposals for leasing and other corporation tax reforms contained in the 2004 Pre-Budget Report
Safe to Save?
MIKE TRUMAN looks at saving and investment proposals in the Pre-Budget Report.
Crafty renovations
Reviewing the proposals for the BPRA
Ironic Options
PETER VAINES surveys section 144ZA arrangements
Other news
CIOT London quiz
Revenue news
CIS reform; Losses; Income tax personal and age-related allowances 2005-06
Customs news
Customs Business Brief 34/2004 dated 15 December 2004
A Dividend With A Purpose?
RICHARD CURTIS reviews a recent decision concerning the enterprise investment scheme.
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READERS'
FORUM
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Tax tip: Using bypass trusts to maximise flexibility
Readers’ forum: HMRC’s approach to penalties
Readers’ forum: Calculating capital gain on sale
Readers’ forum: Can company claim input tax?
Readers’ forum: Is VAT charged on vessel used outside UK waters?
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NEWS
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HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms
HMRC ramps up successful investigations into tax evasion
DEADLINE DATES
Deadline dates for March 2025
CASES
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Documents were not necessary or relevant
Time limits for double tax relief claims
Salary increases could not be taken into account
Liability of supplies of property management services
Tribunal’s jurisdiction after HMRC withdraws notices
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This week's opinion: 13 March 2025
HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms