Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 161, Issue 4144

7 Feb 2008

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IN THIS ISSUE

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HMRC publishes draft regulations for excepted transfers and excepted settlements

Taxpayers puzzled about difference between pension scheme return and SA970

Kent Foods Ltd (SpC 643)

Afsar (no 2) (SpC 645)

Ministero delle Finanze — Ufficio IVA di Milano v CO GE P Sri (Case C-174/06), European Court of Justice, 25 October 2007

CRC v Denyer, Chancery Division, 22 November 2007

Floyd (SpC 646)

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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