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Issue: Vol 155, Issue 4026
22 Sep 2005
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IN THIS ISSUE
Question Time
MIKE TRUMAN reports the questions and answers from the CTA Debate
The business asset maze
ANDREW HUBBARD ventures into the labyrinthine concepts of business assets. WHEN THESEUS RETURNED to Athens after slaying the Minotaur, his ship was preserved by the Athenians. As its old planks...
Vexed issues
ALLISON PLAGER delves into the Adjudicator's annual report for 2005.
Hansard R.I.P.
CHRIS OATES and ED DWAN review HMRC's new approach to investigating suspected cases of serious tax fraud.
What a to do
FRANCESCA LAGERBERG reports on a guidance note relating to the settlements legislation for the year ended 5 April 2005.
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READERS'
FORUM
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Tax tip: VAT and private schools
Readers’ forum: Use of the IHT relief for gifts out of income
Readers’ forum: Claiming exchange rate loss in UK tax return
Readers’ forum: Tax effects of moving in with the in-laws
Readers’ forum: Is there VAT on lessons invoiced to school?
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NEWS
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Reinstate rule to waive interest when no tax is due
Cladding work can be zero rated, says HMRC
Salary sacrifice schemes favoured by many employers
Contracted out R&D decisions final
Disclosures of untaxed offshore income jump 22%
DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest
MOST POPULAR
This week's opinion: 16 January 2025
Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses