Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 154, Issue 3983

11 Nov 2004

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IN THIS ISSUE

FRANCESCA LAGERBERG looks at small business issues.

MARK McLAUGHLIN and DAVID COLDRICK outline some important considerations and forthcoming changes affecting trusts of damages and trusts for the disabled.

Correspondence Feedback Correspondence from readers on topical subjects. Section 660A There is one particular aspect of Dr Brice's judgment in Jones v Garnett that I find particularly...

Tax consequences for retiring, continuing and incoming partners

Public support

CHRIS MARSHALL LLB (Hons), FCII

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READERS' FORUM premium icon

Tax tip: Work from home allowance Readers’ forum: Is there an alternative to using time apportionment? Readers’ forum: Tax liability on paying out distribution to members Readers’ forum: Should taxpayers submit form VAT652? Readers’ forum: Does option to tax on land also apply to buildings?

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NEWS

In brief: 25 July 2024 Movers and shakers: 25 July 2024 Agent update 121 available New power for the Office for Budget Responsibility Pressing tax issues need prioritising, says CIOT

Third slide

Deadline dates for August 2024

CASES

Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

MOST POPULAR

Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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