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Michael Blake
ARTICLES
Peculiar entities
The disposal of residential property interests is now subject to a higher rate of tax.
Emergency link
The death on active service exemption
Financial Planning with Trusts
By John Woolley; £87.50
Blooming relief
MICHAEL BLAKE provides tips for cultivating ER for farmers
The farming game
MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted
Passing on Old MacDonald’s farm
MICHAEL BLAKE shows how a claim to agricultural property relief can be lost without even trying
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April