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Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
Readers’ forum: Conundrum when advising both parties who are divorcing
Share purchase
Readers’ forum: Mitigating tax on death
Pub tax consultancy corner
The basics of basis period reform: Part 2 – transitional rules
The basics of basis period reform: Part 2
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
The basics of basis period reform: Part 1
The basics of basis period reform: Part 1
Readers’ forum: Buying a caravan for use as accommodation when working away
Engineering systems
Readers’ forum: Flat rate scheme dilemma
Change of business activity
Effect of increase in the VAT registration thresholds
Crystal ball time
Readers’ forum: Is my advice on university fees planning acceptable?
University fees planning
Impact of new FA football agent regulations
VAR required
Readers’ forum: Will relief be available on the sale of business premises?
BADR confusion
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
Crypto investors must keep accurate records
Tax policy can help deliver net zero emissions
Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers