Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 167, Issue 4289

Issue: Vol 167, Issue 4289

19 Jan 2011
ANDREA WESTON found that as well as disagreeing with her about flat-rate VAT, HMRC disagreed with themselves
Are you ready for a campaign over HMRC postal delays? MIKE TRUMAN hopes so
The tax tribunal had difficulty choosing the correct route when both an appeal and judicial review were involved, explains XIMENA MONTES MANZANO
…that counts. ALLISON PLAGER finds out why Taxation Award recipients value the accolade
A company director pays professional subscriptions personally, but receives no remuneration. ITEPA 2003 restricts allowable expenditure to the level of earnings, so no set off is possible
Before her death, a mother transferred a share of her private residence to her daughter who was living with her. Substantial expenses have been incurred relating to a long-term lodger who also lived...
A public house is acquired by three owners who charge a peppercorn rent to the two of them who operate the pub business in partnership. Subsequently, the right to any future profit from sale is...
Two brothers own a farm and receive income from stewardship and woodland schemes and short-term grazing licences
Self-assessment treatment of property income; only or main residence relief; inheritance tax on wartime reparations; entrepreneurs’ relief
'Reasonable excuse' claim should be made with filed return
Bingo-only machines also avoid tax
Hansard, 13 January 2011, vol 521, no 98, col 461W
December 2010
Revised summary of legislation
Update to Notice 700/41
back to top icon