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Doug Ramage

ARTICLES

Correspondence from readers on topical issues.

Still more uncertain?

I refer to the article by John Woolley entitled ' Still Uncertain ' ( Taxation 19 May 2005, page 190).

I have queried the subject of pre-18 March 1986 regular premium policies with the Inland Revenue Capital Taxes Technical Group. The Inland Revenue confirms that such a policy (commencing before 18 March 1986 but with premiums continuing subsequently) in trust of which the settlor is a potential beneficiary is indeed within the pre-owned asset tax régime.

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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