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.

PETER VAINES surveys section 144ZA arrangements

Reviewing the proposals for the BPRA

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

Customs Business Brief 34/2004 dated 15 December 2004

CIOT London quiz

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

Show

15

Results

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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

New queries

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

NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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