Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 149, Issue 3858

23 May 2002

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IN THIS ISSUE

KEITH GORDON MA, ACA, ATII investigates a quirk in the rules relating to corporation tax self-assessment penalties

Company hitches

JOHN T NEWTH FCA, FTII, FIIT, ATT reports on the recent TaxAid Conference on personal tax.

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15

Results

READERS' FORUM premium icon

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

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

Third slide

Deadline dates for October 2025

CASES

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

MOST POPULAR

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

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