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Capital allowances
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Basic camping pods qualify for capital allowances
Capital pods
Readers’ forum: Apportioning costs of football event for staff
Party time
Capital allowances on trading premises
The shipping forecast
Super-deduction replaced by full expensing
What a relief!
Readers’ forum: Will new furnishings for marital home qualify for relief?
Domestic items relief
Readers’ forum: Do balancing charges get cancelled?
Arm’s length sale
Readers’ forum: Capital allowance choice
Corporate client
What’s in a name? Decision of the Supreme Court in HMRC v SSE Generation Limited
What’s in a name?
Intricacies of the 2014 fixtures rules
Elective surgery
Budget – beneath the surface
Boring under the surface
Readers’ forum: Advising musician about capital allowances
Bass enquiry One of my clients is a semi-professional musician. She plays in a number of orchestras, ensembles and for shows. Sometimes she gets paid but at other times she plays...
Implications of the Court of Appeal’s decision in Cobalt Data Centre 2 LLP and another
Tarnished contract
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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This week's opinion: 14 November 2024
Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package