Issue: Vol 149, Issue 3861

13 Jun 2002

IN THIS ISSUE

RICHARD CURTIS continues his commentary on the Standing Committee's review of the 2002 Finance Bill.

Lost self-assessment returns With reference to the item in 'Loose Ends', Taxation, 9 May 2002 at page 163 concerning instances of the Revenue losing tax returns between the logging and processing...

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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

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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 3861

Deadline dates for October 2025