Alun Oliver

Alun Oliver BSc (Hons) MCIM MBA FRICS is managing director of property taxation specialists, E³ Consulting.

He is also a CEDR accredited mediator and member of CIOT property taxes committee. He can be contacted by email: alun.oliver@e3consulting.co.uk or tel: 0345 230 6450.

ARTICLES

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Wind of change

Food for thought?

What’s in a name?

Elective surgery

Tax bonfire

Buried treasure?

Is anybody listening?

Structural inadequacies

Sudden impact

Optimising clients’ capital allowances claims on second-hand property transactions

Capital allowances available on second-hand assets

Business premises renovation allowance for conversions to holiday lets

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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management

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NEWS

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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

DEADLINE DATES

Deadline dates for May 2025

CASES

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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

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Alun Oliver

Deadline dates for May 2025