Issue: Vol 154, Issue 3994

PETER PENNEYCARD reviews 'discovery' following the Revenue guidance published at Christmas.

RICHARD CURTIS asks if there is business life after tax returns.

JULIAN HEDLEY, director of Tenon Media, describes André Agassi's win in the Court of Appeal in a decision which helps to define territoriality.

Has the case-law development of the VAT exemption for charitable use gone too far? MIKE TRUMAN looks at the recent decision in St Paul's and the cases which preceded it.

Customs have come back for a second bite at the cherry with regard to multiple or single supplies. DAVE JORDAN reports.

A call for clarity in tax legislation; K codes; filing by Internet; and capital gains tax residential lettings relief

We have a client company with a sole director/shareholder. The Inland Revenue has agreed that the company is not within the IR35 rules. The company supplies quality assurance services. Currently, it...

European Commission press release STAT/05/15 dated 28 January 2005

Inland Revenue news release dated 3 February 2005; Employer's Bulletin 19, January 2005

Hansard, 20 January 2005, Vol 429, No 25, col 1104-1105W

Future On-Line Ltd v Foulds, Chancery Division, 22 October 2004; Trennery v West and other appeals, House of Lords, 27 January 2005.

The uncertainty continues over the NIC treatment of employers' contributions to a funded unapproved retirement benefit scheme. Nobody ever thought that NICs applied to contributions to FURBS — except...