Allison Plager

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

Special Commissioners' Decisions

ALLISON PLAGER and MIKE TRUMAN summarise some Special Commissioners' decisions.

Ivory Towers

ALLISON PLAGER reports the final debate of the Finance Bill in the House of Commons.

People's Friend

What did the Parliamentary Ombudsman's report mean for the revenue departments? ALLISON PLAGER reports.

THE 2003-04 ANNUAL report of the Parliamentary Ombudsman, published recently, concentrates mostly on matters pertaining to the Department for Work and Pensions. The revenue departments do not escape the Ombudsman's notice, although no great detail is devoted to them this year.

Pensions!

ALLISON PLAGER reviews the seven sittings of Standing Committee A covering pension simplification.