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

Philip Ridgway

Philip Ridgway CTA is a barrister who practises from Temple Tax Chambers

ARTICLES

Will the government and HMRC's attempts to level the goodwill playing field be effective?

Lack of joined-up thinking means inconsistent treatment of the sale of goodwill

Do it only with care, says PHILIP RIDGWAY

HMRC's dilatoriness resulted in near disaster in a recent fraud case. PHILIP RIDGWAY reports

When is a long-term objective a transitional measure, asks PHILIP RIDGWAY

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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