Issue: Vol 149, Issue 3872

29 Aug 2002

IN THIS ISSUE

MALCOLM GUNN FTII, TEP discusses an easily overlooked tax charge on share acquisitions by directors and employees.

Loans from offshore trusts In Cooper v Billingham [2001] STC 1177 it was held that, where non-resident trustees made interest-free loans repayable on demand to a beneficiary, this was the provision...

Reviewed by Patrick Hurd and John Newth.

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Issue: Vol 149, Issue 3872

Deadline dates for February 2026