Jarlath Mccloskey

Jarlath McCloskey is principal at McCloskey & CoTax Consultants. He can be contacted by telephone on 01322 865721 or email at: info@jarlathmccloskey.co.uk.

Visit www.jarlathmccloskey.co.uk.

ARTICLES

Quitting a business tenancy does not mean the tax exemption for statutory compensation is lost.

JARLATH McCLOSKEY examines the income and capital gains tax consequences of the commercial occupation of woodlands.

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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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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

DEADLINE DATES

Deadline dates for May 2025

CASES

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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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Jarlath Mccloskey

JARLATH McCLOSKEY examines the income and capital gains tax consequences of the commercial occupation of woodlands.

Deadline dates for May 2025