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FEATURES
Review of 2024
First-tier Tribunal decision in Syngenta and unallowable purpose
Gould and the taxation of dividends
Mudan case: The man on the Clapham omnibus
RECENT ARTICLES
This week's opinion: 9 January 2025
Voluntary payments of tax should be encouraged
Review of 2024
That was the year that was...
First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Q&A: Payments made under a settlement agreement
Lee Knight discusses payments made under a settlement agreement.
This week's opinion: 19 December 2024
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Taxation
More to Christmas than tax returns
A Christmas tale
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Panto time
New ways to tackle non-compliance
New ways to tackle non-compliance
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LATEST ISSUE
Issue : Vol 195, Issue 4967
9 Jan 2025
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Articles
This week's opinion: 9 January 2025
Disclosure opportunity for overclaimed R&D relief
Number of businesses using tax havens falls 43%
Seven million people use HMRC app
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Tax tip: Termination payments – problems and opportunities
Feedback: 9 January 2025
Readers’ forum: Declaring formerly joint home to HMRC
Readers’ forum: How can I prove disposal without written document?
Readers’ forum: Can input tax be claimed on costs paid for relocation?
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NEWS
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Disclosure opportunity for overclaimed R&D relief
Number of businesses using tax havens falls 43%
Seven million people use HMRC app
Latest agent update available
More than 4,400 returns filed on Christmas day
DEADLINE DATES
Deadline dates for February 2025
CASES
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Loan did not confer a taxable benefit
Insufficiency of funds does not excuse late payment
Donations to charity were not qualifying
Building as a whole was residential
Works on a building comprised a conversion
MOST POPULAR
This week's opinion: 9 January 2025
Disclosure opportunity for overclaimed R&D relief
Number of businesses using tax havens falls 43%
Seven million people use HMRC app
Latest agent update available