Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 147, Issue 3801

5 Apr 2001

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IN THIS ISSUE

SIMON SWEETMAN questions whether the changes in rules relating to exchange of information are desirable

JOHN PRICE FCA explores the answer to this interesting conundrum

Effective tax planning?

Early retirement appeal case

Judge rules on IR35

JOHN T NEWTH FCA, FTII, FIIT, ATT presents highlights of the recent Spring Tax Update TaxAid conference

Show

15

Results

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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