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

Issue: Vol 154, Issue 3989

6 Jan 2005

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IN THIS ISSUE

DEREK JENKINS considers the proposals for leasing and other corporation tax reforms contained in the 2004 Pre-Budget Report

MIKE TRUMAN looks at saving and investment proposals in the Pre-Budget Report.

Reviewing the proposals for the BPRA

PETER VAINES surveys section 144ZA arrangements

CIOT London quiz

CIS reform; Losses; Income tax personal and age-related allowances 2005-06

Customs Business Brief 34/2004 dated 15 December 2004

RICHARD CURTIS reviews a recent decision concerning the enterprise investment scheme.

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NEWS

In brief: 10 October 2024 Making tax digital will not benefit clients, survey finds Outdated mileage rates need to be updated, says ATT Rates relief to be withdrawn from private schools in Wales Direct payment scheme extended

Third slide

Deadline dates for November 2024

CASES

Waiver of right to enforce debt Definition of a year for full protection 2012 Connection between investment and payment Reliance on tax adviser was not an excuse Tax liability declaration was an abuse of process

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