AM I MISSING something? Was it not the Revenue's big idea, if not overriding priority, to compel employers to file their end of year returns online, on pain of death practically? Yet here we are, 11 May 2005 (date of writing), past the end of the first tax year for which compulsory online filing applies to employers with 250 or more employees and, unbelievably, the Revenue appears to lack confidence that its systems will cope.
SINCE 2000, THE IT Faculty of the ICAEW has undertaken annual research on accountants' use of information technology. Over 700 firms took part in the research, and the faculty contacted all the firms which were contacted in 2003, as well as contacting new practices to ensure that the overall profile of firms approached in 2004 equated to that in 2003.
Tax Case
Identity Crisis
The Court of Appeal upheld the High Court's decision in favour of the Revenue in Shove v Lingfield Park 1991 Ltd.
Pensions
Wholesale Change
How simple will the new pensions régime really be, asks ALLISON PLAGER.
WORRIED? YOU SHOULD be. If you are not saving towards some kind of retirement income, that is. Pensions are headline news these days, meriting regular features in the weekend papers. It all seemed to start with Maxwell back in 1991 (yes, it really is that long ago), and since then pensions hardly ever seem to have been out of the news.
Special Commissioners' Decisions
ALLISON PLAGER and MIKE TRUMAN report some decisions from the Special Commissioners.
Tale of woe
Tax Case
Poor Ernie
Fastest milk cart or not, the High Court allowed the Revenue's appeal in Jackman v Powell.
A MILKMAN WANTED to claim his travelling expenses from his home to the depot where his float and goods were stored, on the basis that his home was the base of his operation. The High Court ruled, however, that the base of his operation was his round and the expenses were therefore not deductible.
Background
ALLISON PLAGER and MIKE TRUMAN summarise some Special Commissioners' decisions.
ALLISON PLAGER reports the final debate of the Finance Bill in the House of Commons.

