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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
Finding a partnership’s trade or business after GCH Corporation Ltd
Show business or no business
Readers’ forum: Is relief available for inheritance tax?
Business property relief
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READERS'
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April