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Peter Cussons

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PETER CUSSONS considers the new approach to source state taxation at community law.

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Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?

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Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required Downloaded return forms will be accepted by HMRC

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Deadline dates for November 2024

CASES

Lack of privacy for annex to be a single dwelling Anonymisation permitted due to risk to family overseas Rules of the scheme must be followed Same income taxed twice in error Repairs did not affect suitability for use as a dwelling

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This week's opinion: 17 October 2024 Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required

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