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Tom Brufatto

Tom Brufatto is director of policy and research at internationalist campaign group Best for Britain, which acts as the secretariat for the UK Trade and Business Commission. In May 2023, the commission published the influential report Trading our Way to Prosperity, containing 114 recommendations for the UK government on how to remove barriers to growth.

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Tom Brufatto discusses carbon border tax – a step towards net zero.

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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

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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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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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