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Rob Durrant-Walker
Rob Durrant-Walker
is a contributor to Tolley
publications and is a tax director at the tax
advisory practice Crane Dale Tax,
now part of AMS Group
. He can be
contacted by email: rob@cranedaletax.co.uk.
ARTICLES
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of
4
Analysis of the SDLT decision in G Goldsmith Ltd (TC9323)
That’ll be SDLT twice please!
What happens when GP practices merge
What happens when…
Capital allowances on trading premises
The shipping forecast
Buy-to-let incorporations and Spotlight 63 fallout
Incorporation
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
Cash and property in a trading business
Relief interaction
Annual tax on enveloped dwellings and stamp duty land tax interactions
Fiddler on the roof
ATED and nil returns
Nil return menace
HMRC consultation document on SDLT
Teetering on the edge
Co-ownership structures and property fixtures claims
All in a name
Interaction of property taxes on demolition
Chaos theory
Measures available to HMRC to tackle avoidance and evasion
Don’t go too far
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4
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READERS'
FORUM
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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?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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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
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles