Issue: Vol 152, Issue 3927

1 Oct 2003

IN THIS ISSUE

PENELOPE LANG CA of James Cowper explores some of the areas of difficulty that can arise in equine taxation

In an article inspired by the Revenue’s change of practice in Tax Bulletin 66, DAVID WHISCOMBE runs through some of the tax issues to be aware of on a marriage breakdown

A matter of P11D

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

DEADLINE DATES

Deadline dates for April 2026

CASES

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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Issue: Vol 152, Issue 3927

Deadline dates for April 2026