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Issue: Vol 147, Issue 3807
17 May 2001
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IN THIS ISSUE
IR35 - What Happens Next?
ANNE REDSTON continues her discussion of the consequences of the judicial review decision
Top slicing relief - Readers' planning points, pitfalls and other correspondence
A Revenue tax calculation recently issued for 1999-2000 did not take account of top slicing relief on an insurance policy chargeable event when calculating the capital gains tax liability. The...
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READERS'
FORUM
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Readers’ forum: I’m gonna sit right down and write myself a letter
Readers’ forum: Trade or no trade?
Readers’ forum: Did change of legal entity create option to tax problem?
Readers’ forum: Personal or business?
New queries: 18 December 2025
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NEWS
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Taxpayers spent 558 years on HMRC phone lines in 2024-25
Budget changes will discourage investment in VCTs
Post Skandia VAT grouping rules revised
MPs to scrutinise the Office for Budget Responsibility
Finalists revealed in competition to close the tax gap
DEADLINE DATES
Deadline dates for January 2026
CASES
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Full decision required before further appeal possible
No advance in science or technology
Closure notice does not apply loan charge
Correction of output tax overpayment too late
Goodwill was not newly created