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Deepesh Upadhyay

Deepesh Upadhyay is a partner at Eversheds Sutherland. He can be contacted by telephone: 0207 919 0915 or email: deepeshupadhyay@eversheds-sutherland.com.

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To have and to withhold?

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Tax tip: Reviewing trusts Readers’ forum: Application of BADR to sale of trading assets Readers’ forum: Should my client be in self assessment? Readers’ forum: Part appointment of QIIP assets Readers’ forum: Is VAT due on profit share for joint venture agreement?

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NEWS

Reshape tax system to encourage ethical behaviour Crypto traders issued with nudge warning Huge increase in issue of joint and several liability notices Zero VAT rating for caravans confirmed Legislation needed to ensure AI is used safely

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Deadline dates for October 2024

CASES

Fishery business was not a trading concern No reasonable excuse established No refund despite incorrect HMRC advice Discount offer was not included in terms First-tier Tribunal made no error in law

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This week's opinion: 26 September 2024 Reshape tax system to encourage ethical behaviour Crypto traders issued with nudge warning Huge increase in issue of joint and several liability notices Zero VAT rating for caravans confirmed

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