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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

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Deadline dates for October 2026

CASES

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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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Issue: Vol 149, Issue 3854

Deadline dates for October 2026