Issue: Vol 155, Issue 4006

Extracts from the Revenue's 76th Tax Bulletin.

KEN MOODY considers the recent trajectory of forms 42 and aspects of the employment-related securities legislation.

ALLISON PLAGER reviews the 2004 report on accountancy software produced by the ICAEW's IT Faculty. SINCE 2000, THE IT Faculty of the ICAEW has undertaken annual research on accountants' use of...

DAVE JORDAN considers the effect of the European Court of Justice's recent ruling in EC v UK on road fuel expenses.

ROBERT MAAS FTII, FCA considers the implications, or otherwise, of the latest advice on revenue recognition. AS THE RECENTLY retired chairman of the Tax Faculty, I suspect that Mark Lee felt...

Defining husbandry There has been some doubt as to whether bio-fuel crops are 'husbandry'. Readers may be interested to know that I have recently received confirmation that the Inland Revenue will...

NCDR change; P86 problem; Agents' authorisation; RPI

Jones v Garnett; Oakley (as personal representative of Jossaume deceased) SpC 460; Palmer SpC 467; Foulser SpC SpC 462; Carvill (No 2) SpC 468

A reminder for building contractors of their compliance obligations.

The Court of Appeal confirmed the Special Commissioners' decision for the Inland Revenue in Howell and another v Trippier .