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

JOHN PRICE FCA explores the answer to this interesting conundrum

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

Early retirement appeal case

Effective tax planning?

Judge rules on IR35

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

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15

Results

READERS' FORUM premium icon

Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

Third slide

Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

MOST POPULAR

HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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