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ARTICLES
'A doyen of the VAT profession'
The current and continuing attractions of rent-a-room relief
JOHN NEWTH considers the determination in Castle Construction (Chesterfield) Ltd
JOHN NEWTH investigates statute law, case law and current practice regarding claims for tax relief on business clothing
JOHN NEWTH analyses two recent cases.
Testing the water
Six applications came before the VAT tribunal, of which the chairman was Stephen Oliver QC. All of them concerned Human Rights issues and were heard before the Court of Appeal had given its decision in Han and Yau which is now reported at [2001] STC 1188.
CranioSacral Therapy is a technique that is now becoming popular and originated in osteopathy. It comprises the manipulation of cranial bones and what is described as a 'whole body approach'.
JOHN NEWTH and ALLISON PLAGER summarise some recent VAT tribunal cases
JOHN NEWTH provides career advice from his 53 years in tax
JOHN NEWTH submits that HMRC staff should use email, and highlights some self assessment anomalies
Are big businesses and small businesses taxed in a completely different way? JOHN NEWTH suggests that they just might be
Reviewed by JOHN NEWTH
Reviewed by John Newth.
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