Issue: Vol 149, Issue 3854

25 Apr 2002

IN THIS ISSUE

MALCOLM GUNN FTII, TEP discusses what is behind an enigmatic announcement in the Treasury's Budget Report.

A company with a year-end of 31 July 2001 has income which could be deemed to fall under IR35. If a salary is not paid under pay-as-you-earn by 5 April 2002, the company will have profits on which it...

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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 149, Issue 3854

Deadline dates for October 2025