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Jenny Nelder

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1894 and all that

JENNY NELDER outlines the basics of share valuation for taxation purposes

By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)

JENNY NELDER provides an update on HMRC's current views on goodwill

JENNY NELDER BA, FCA, ATII takes up the baton regarding the value of a shareholding held by a quasi-partner.

ROBIN MATHEW QC suggests in an article entitled 'Statutory Fiction' (Taxation, 30 January), that the value for capital gains tax and for inheritance tax of a shareholding, held by a quasi-partner, should always reflect a rateable proportion of the total value of the company as a going concern and not a discounted value.

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

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Deadline dates for January 2025

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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