Allison Plager

ALLISON PLAGER reports a recent case.

ALLISON PLAGER reports some recent decisions.

An American in England

A United States citizen had a United States passport and citizenship, and a domicile of origin in Missouri. He came to England to live in 1991, where he continued to live until his death in 1997. The issue, for the purposes of inheritance tax, was whether or not the deceased had acquired a domicile of choice in England, as claimed by the Inland Revenue.

ALLISON PLAGER reports three recent decisions: National Westminster Bank plc (17687); S J Phillips Ltd (17717); and Royal Bank of Scotland Group plc (17637).

Special Commissioners' Decisions

ALLISON PLAGER reports four recent decisions: Beauty Consultants Ltd (SpC 321); Timothy John Bancroft and James William Bancroft (SpC 322); The Executors of Elsie Fanny Stedman (SpC 323); and Wildin & Co (a firm) (SpC 327).

Whose benefit?

Beauty Consultants Ltd appealed against a corporation tax assessment for the year ended 31 December 1997, claiming that certain insurance policy premiums were an allowance expense.

Did the Pre-Budget Report fill you with delight or dismay, or perhaps neither?
ALLISON PLAGER finds out what various professional firms had to say about it.
THE PRE-BUDGET Report went off smoothly, perhaps with more of a whimper than a
bang, and initially there seemed little to it, except perhaps to stand back and
admire how a potentially gloomy outlook can be transformed into a positive one.
On the tax side, the Chancellor said little, but the press releases as usual
flag up changes and plans which have given the professional firms plenty to talk

ALLISON PLAGER outlines the expansion of charitable giving brought in by the Finance Act 2002.

GIFTS OF MONEY and shares to charities have been the areas which have received the attention of the current Chancellor up to 2001. But, in his 2002 Budget, he introduced the idea of a new relief for charitable gifts of real property, and other measures related the carrying back of relief under gift aid, and to donations of medical supplies and equipment.

Taming Technology by ALLISON PLAGER

ALLISON PLAGER reports two recent VAT tribunal cases: Kieran Mullin Ltd (17683); Royal Bank of Scotland Group plc (17637).

Services supplied to whom?

The taxpayer, Kieran Mullin Ltd, operated several hairdressing salons in Derby, Coventry and Scunthorpe using a mixture of employed and self-employed stylists. In 1996, Customs told the taxpayer that chair rentals were standard-rated supplies, and VAT should be duly accounted for.

ALLISON PLAGER reports four recent decisions.

What is business?

Working together

The Revenue has recently published issue 10 of its Working together newsletter. Extracts from the newsletter follow below.

Automatic carry back claims

From 6 April 2002, the Revenue has been able to process carry back claims automatically. This applies where a claim under Schedule 1B is made in an original self-assessment return. A further enhancement to deal automatically with Schedule 1B claims in amended returns is being worked on for 2003-04.

ALLISON PLAGER delves into the Parliamentary Ombudsman's 2001-02 Annual Report.

An enquiry into the Revenue's self-assessment systems for individuals and companies carried out by the Treasury Committee was less than complimentary. ALLISON PLAGER reports.