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76
Readers’ forum: Part appointment of QIIP assets
Discretionary settlement
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
Readers’ forum: Should income from different trades be declared separately?
How many trades?
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
Readers forum: Why can’t HMRC get the simple things right
Recurrent errors
Tackling the tax gap: where are we now?
Tackling the tax gap
Readers’ forum: Does business carry out trading activity for BADR?
Close company
Readers’ forum: What is a ‘group’?
Connected companies
Raising taxes – the challenges of curbing allowances and reliefs
Raising taxes
Readers’ forum: Correct date for claiming input tax
Machinery purchase
Readers’ forum: How will proceeds of company sale be taxed?
Selling IFA company
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC
Building blocks of tax
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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?
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NEWS
Read All
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
Read All
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
MOST POPULAR
This week's opinion: 17 April 2025
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’