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

Terry Jordan

Terry Jordan TEP is senior adviser, private client tax, with BKL Tax. Tel: 020 8922 9360 or email: terry.jordan@bkltax.co.uk.

ARTICLES

Sisters are doin’ it for themselves

Strings attached

The tax requirements and associated implications when a client dies.

The effect of borrowings on estate planning

Pre-owned assets and the £1m nil rate band for couples with property

TERRY JORDAN provides a brief guide to the taxation of potentially exempt transfers

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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