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

Issue: Vol 154, Issue 3989

6 Jan 2005

View other Issues

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.

Show

15

Results

READERS' FORUM premium icon

Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

MOST POPULAR

Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

back to top icon