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Issue: Vol 155, Issue 4026
22 Sep 2005
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IN THIS ISSUE
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.
What a to do
FRANCESCA LAGERBERG reports on a guidance note relating to the settlements legislation for the year ended 5 April 2005.
Hansard R.I.P.
CHRIS OATES and ED DWAN review HMRC's new approach to investigating suspected cases of serious tax fraud.
Question Time
MIKE TRUMAN reports the questions and answers from the CTA Debate
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence