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Issue: Vol 155, Issue 4026
22 Sep 2005
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IN THIS ISSUE
Question Time
MIKE TRUMAN reports the questions and answers from the CTA Debate
The business asset maze
ANDREW HUBBARD ventures into the labyrinthine concepts of business assets. WHEN THESEUS RETURNED to Athens after slaying the Minotaur, his ship was preserved by the Athenians. As its old planks...
Vexed issues
ALLISON PLAGER delves into the Adjudicator's annual report for 2005.
Hansard R.I.P.
CHRIS OATES and ED DWAN review HMRC's new approach to investigating suspected cases of serious tax fraud.
What a to do
FRANCESCA LAGERBERG reports on a guidance note relating to the settlements legislation for the year ended 5 April 2005.
Feedback
Correspondence from readers on topical subjects.
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
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