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...

Bust the builder

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Tax tip: Unravelling discounted gift trusts Readers’ forum: Is relief available for inheritance tax? Readers’ forum: Did client cease work after stopping commissioned work? Readers’ forum: Tax effect of land transfer as dividend in specie Readers’ forum: When should school register for VAT?

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NEWS

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Profession must evolve to encourage new talent New advisory fuel rates from December Agent code confirmation deadline extended Scams warning after 17% surge in referrals to HMRC Welsh tourism levy could start in 2027

DEADLINE DATES

Deadline dates for January 2025

CASES

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Alternative dispute resolution may assist situation Property was suitable for use as a dwelling Taxpayer’s application for anonymity rejected Remuneration arrangements not above suspicion Temporal limit of advance pricing agreement

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Issue: Vol 149, Issue 3854

Deadline dates for January 2025