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Andrew Roycroft

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A Welcome Decision

ANDREW ROYCROFT comments on the House of Lords decision in MacNiven v Westmoreland Investments Limited.

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

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Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness

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