Issue: Vol 150, Issue 3891

23 Jan 2003

IN THIS ISSUE

By Michael Sherry, counsel for the successful taxpayer

MALCOLM GUNN FTII, TEP reports Rysaffe Trustee Co (CI) Ltd v Commissioners of Inland Revenue; an appeal concerning ten-yearly charges on discretionary trusts.

KEITH GORDON MA, ACA, ATII charts the progress of self-assessment since its inception five years ago.

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READERS' FORUM premium icon

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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

DEADLINE DATES

Deadline dates for October 2025

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 150, Issue 3891

Deadline dates for October 2025