Issue: Vol 150, Issue 3891

23 Jan 2003

IN THIS ISSUE

KEITH GORDON MA, ACA, ATII charts the progress of self-assessment since its inception five years ago.

By Michael Sherry, counsel for the successful taxpayer

MALCOLM GUNN FTII, TEP reports Rysaffe Trustee Co (CI) Ltd v Commissioners of Inland Revenue; an appeal concerning ten-yearly charges on discretionary trusts.

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READERS' FORUM premium icon

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

DEADLINE DATES

Deadline dates for June 2024

CASES

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Issue: Vol 150, Issue 3891

Deadline dates for June 2024