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ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Has input tax been overclaimed?
Exempt business activity
Readers’ forum: Is there a tax reason why a lessor can’t buy a van directly?
Van lease company
Tax treatment of farm tenancies
Focus on tenancies
Readers’ forum: Which information should I include in the white space?
Gift or proceeds?
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
Readers’ forum: When is a guarantee not a guarantee?
Investment company
Readers’ forum: Connected companies’ VATable supply and SDLT
Holding land as stock
HMRC launches voluntary disclosure process for cryptoassets
Come clean on crypto
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
Readers’ forum: Should my client make a ‘no-win, no-fee’ mixed use claim?
Stamp duty dilemma
British tax system is in need of reform
Need for reform
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READERS'
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Tax tip: Capital goods scheme
Readers’ forum: Should holiday product testing be taxable?
Readers’ forum: Claiming capital allowances on hearing surgery
Readers’ forum: Can intercompany loans be tax neutral?
Readers’ forum: Was writing a novel really a business venture?
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NEWS
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DEADLINE DATES
Deadline dates for June 2024
CASES
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Evidence does not support loan write off
Transfer of beneficial interest was a disposal
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Suppressed sales resulted in a personal liability notice
No authority to allow a late claim for EIS income tax relief
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This week's opinion: 23 May 2024
New low point for HMRC service levels
Back to basics: deferred consideration and capital gains tax
Bras: should there be a VAT charge?
MPs debate taxation of furnished holiday lettings