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72
Tax planning from the get go
Starting well
Reverse charge rules for the construction industry reminder
Revision time
Readers’ forum: Is business property relief available?
Selling farmland
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
The latest R&D tax relief consultation must not be another missed opportunity
New beginning
Implications of new ONS methodology for tax policy
Flee the BERD cage
Time to prioritise financial digital transformation
Digital priority
Time to address smaller businesses’ tax concerns
A report from the Office of Tax Simplification (OTS) explores the tax challenges a developing small business might go through in its engagement with the tax system. Small...
Apprenticeship levy investigations double
In 2018-19, HMRC launched 84 investigations into businesses that had underpaid the apprenticeship levy, up from 33 in the previous year. This resulted in an extra £6.2m...
Concern over impact of company capital loss changes
The changes intended to limit the losses that the largest companies can set against capital gains will create additional obligations for all companies, says the Association of...
Treatment of partnership profits distributed to traders
CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (
Tax and Chancery Chamber
), 19 December 2018
State aid approval renewed for EMI schemes
Enterprise management incentive scheme receives state aid approval from the European Commission
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Tax tip: Budget and employer NIC
Readers’ forum: Tax position on indexation increase
Readers’ forum: Residence nil-rate band and nursing home fees
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Readers’ forum: Is setting up an employee benefit fund a good idea?
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NEWS
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Tax crime prosecutions hit three-year high of 300
Real-time reporting of benefits clarification
Interest rates lowered after base rate reduction
Farmers march against property relief changes
Movers & shakers: 28 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Main purpose of loan was tax mitigation
Exporter entitled to zero rate goods
Health services supplied to local authorities
Contract was outside the ten-year period
Avoidance was a main purpose of the transfer
MOST POPULAR
This week's opinion: 28 November 2024
Tax crime prosecutions hit three-year high of 300
Real-time reporting of benefits clarification
Interest rates lowered after base rate reduction
Farmers march against property relief changes