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

David Kilshaw

David Kilshaw is a partner with EY’s private client services. He can be contacted by email

ARTICLES

Still going strong

Why the Anthony Hardy case is important to every practitioner who completes a tax return

Partnerships’ role in private client tax planning

Using a UK company to hold personal assets

The latest consultation on calculating charges could be the final nail in the coffin

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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

Third slide

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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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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