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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15

Results

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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