Issue: Vol 153, Issue 3965

7 Jul 2004

IN THIS ISSUE

Tax Advisers' Negligence — I The tricky subject of negligent tax advice is considered by KEITH GORDON MA, ACA, CTA, barrister in this first of a series of articles on the subject. FEW READERS OF this...

JOHN T NEWTH FCA, FTII, FIIT, ATT and ALLISON PLAGER summarise some recent Special Commissioners' hearings.

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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 153, Issue 3965

Deadline dates for October 2025