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Issue: Vol 146, Issue 3800

29 Mar 2001
IN THIS ISSUE
The ebb and flow of on-shore pooling
Alastair Munro and Frances Corrie of KPMG consider whether double tax relief changes in this year's Budget have made the waters even deeper and murkier than before
28 March 2001
Reactive or Proactive?
JOHN T NEWTH FCA, FTII, FIIT, ATT comments on the Inland Revenue Employment Status Manual
28 March 2001
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28 March 2001
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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