Since 1927 the leading authority on tax law, practice and administration

Chris Whitehouse

ARTICLES

The efficacy of home loan schemes is in question. EMMA CHAMBERLAIN and CHRIS WHITEHOUSE explain why

CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands

TaxAid Property Investors' Conference held on 27 February 2005, reported by Rebecca Cave FCA CTA, director of Taxwriter Ltd.

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

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Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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