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

James Stevens

James Stevens is director, tax at Deloitte LLP. He can be contacted by email at: jamesstevens@deloitte.co.uk.

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Tax tip: VAT exemption and the zero rate Feedback: 7 November 2024 Readers’ forum: Appropriation from trading stock? Readers’ forum: Would UK/Canadian tax relief reduce beneficiary’s tax? Readers’ forum: Is late exit from cash accounting scheme a problem?

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NEWS

Double cab pick-up vehicles to be treated as cars Various aspects of capital gains targeted Reforms planned for employee trusts Umbrella companies’ tax responsibilities reformed Deadline dates for December 2024

Deadline dates for December 2024

CASES

Permission granted to cross-examine officer Annex was suitable for use as a dwelling Access to utilities was not the deciding factor No special circumstance for non-payment Limited liability partnership was carrying on a business

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This week's opinion: 7 November 2024 First thoughts on the 2024 autumn Budget Tax obligations of a charity trustee Guidance on school fees VAT could be better Panayi Trusts and Redevco Ltd

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