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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: The statutory residence test
Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse?
Readers’ forum: Transferring shares from subsidiary to holding company
Readers’ forum: Dealing with overage rights on a post-death sale
Readers’ forum: Is there VAT on garage rent?
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NEWS
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Concerns grow over incoming National Insurance increases
Transfers were intended to reduce inheritance tax
New advisory fuel rates from March
Online sellers receive a nudge
Effect of reforms on property in trust
DEADLINE DATES
Deadline dates for March 2025
CASES
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Home loan scheme found to be effective
Commercial reality determines outcome
Arrangements were notifiable under DOTAS
No chance appeal would succeed
Bankruptcy order annulled due procedural irregularity
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Concerns grow over incoming National Insurance increases
Transfers were intended to reduce inheritance tax
New advisory fuel rates from March
Online sellers receive a nudge