Allison Plager

ALLISON PLAGER scans the Parliamentary Ombudsman's 2000-01 Annual Report.

The Parliamentary Ombudsman, Michael Buckley, has recently published his 2000-01 Annual Report. During the period, he received 1,721 new complaints, compared with 1,612 in 1999-2000. 1,787 complaints were settled, including 247 statutory investigations, and the typical time taken to complete an investigation is nine to ten months.

The Finance Act 2001 heralds substantial changes to the authorised mileage rates. ALLISON PLAGER reports.

The number of employees using their own cars for business purposes is increasing. The company car tax rules have swung to the extent that for many it is simply no longer a benefit to have a company car, so they are choosing (often encouraged or forced by their employers) to give up the company car and use their own vehicles.

There is no fundamental right to withhold papers which are subject to legal professional privilege, ruled the Court of Appeal in R (on the application of Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax

The taxpayer company claimed error or mistake relief under section 33, Taxes Management Act 1970 in order to use terminal losses against earlier trading profits. The Revenue refused on the grounds that a section 54 agreement existed. The Special Commissioner agreed with the Revenue, and in the High Court it was ruled that an appeal from the Special Commissioner was not to be permitted since it was not an appeal on a point of law arising in connection with the computation of profits. The Appeal Court supported this decision, and dismissed the appeal.