Issue: Vol 146, Issue 3786

7 Dec 2000

IN THIS ISSUE

Peter Jenkins considers the application of VAT to e-commerce in the European Union

JOSEPH WILKINS, director, NWT, VAT Consultant asks the question with no answer.

Loose Ends Stamp duty on gifts Section 119, Finance Act 2000 (transfer of land to a connected company) has been usefully referred to in a number of publications, but unfortunately continues to cause...

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READERS' FORUM premium icon

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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

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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

DEADLINE DATES

Deadline dates for October 2025

CASES

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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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Issue: Vol 146, Issue 3786

Deadline dates for October 2025