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Lai’s Limited v HMRC
What’s that for?
Readers’ forum: Can train ticket be partly claimed for tax purposes?
Travelling in style
Budget – beneath the surface
Boring under the surface
Readers’ forum: Income and crypto mining
Bitcoin mining rigs
Readers’ forum: VAT on best salesperson prize?
Employee awards
News Corp v HMRC: The digital issue
The digital issue
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
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown