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

Gary Heynes

ARTICLES

The invisible tax

GARY HEYNES and SARAH TURGOOSE warn of the UK tax effect of currency exchange movements

Overseas Tax

Holiday Home Headaches

Purchasing a holiday home abroad can give rise to some interesting tax quandaries, warn GARY HEYNES and JULIE CAMERON.

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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