Issue: Vol 155, Issue 4003

John T Newth FCA, FTII, FIIT, ATT discusses the new P35 filing obligations. SELF ASSESSMENT BY means of personal income tax returns must be deemed to be very successful by the Government and the...

RICHARD CURTIS provides a brief introduction to the recently introduced Income Tax (Trading and Other Income) Act 2005.

REBECCA BENNEYWORTH recommends that practitioners keep their guard up when dealing with tax credit renewal claims.

Map of the Income Tax (Trading and Other Income) Act 2005 Compiled by John Jeffrey-Cook, CTA (Fellow), FCA, FCIS, ATT This map is a guide that gives signposts and is a complement to, and not a...

DEAN WOOTTEN goes back to basic principles with lettings relief. WHERE THE CONDITIONS of TCGA 1992, s 222 'Relief on disposal of private residence' are met, the gain on the sale of a property may be...

Not so attractive flat-rate VAT One of the excellent replies published in response to the Readers' Forum query, 'Flat-rate VAT (see Taxation , 3 March 2005, p552) stated that Customs had 'introduced a...

Business Brief 9/2005 dated 4 April 2005.

Whose job?; Entertainers; Online filing from April

Hansard, 4 April 2005, vol 432, no 62, col 1169w.; Hansard, 4 April 2005, vol 432, no 62, col 1170-71w.

Section 703 Tribunal

Carvill (SpC 447); Legal & General Assurance Society Ltd (SpC 461); R on the application of Hitch v Oliver and another, Administrative Court, 4 March 2005.

Reviewed by RALPH RAY