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Osmond and Allen 2: Was HMRC in time?
Osmond and Allen
: was HMRC in time?
Meeting the needs of modern tax environment
Digital landscape
Embracing e-invoicing
Embracing e-invoicing
Readers’ forum: Use of the IHT relief for gifts out of income
Gifts from income
First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Readers’ forum: How can I prove disposal without written document?
No paperwork
Readers’ forum: Can input tax be claimed on costs paid for relocation?
Moving to Manchester
Readers’ forum: Is it possible to claim holdover relief where there is no gain?
What about IHT
More to Christmas than tax returns
A Christmas tale
Role of the farm executor after the 2024 autumn Budget
Executor steps up
Readers’ forum: Business splitting problem?
Goods hire
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
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Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC