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

Robert King

Robert King is a business tax services partner at Smith & Williamson LLP. He can be contacted by telephone on 0121 710 5262 or email.

ARTICLES

Much ado about nothing

The use of gift aid to protect the profits made by charities’ subsidiary trading companies.

An alternative view on the McQuillan case, capital gains tax entrepreneurs’ relief and the nature of zero.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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