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Budget changes to take effect when Finance Bill receives royal assent

JT Dove Ltd (TC893)

Helena Partnerships Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Lack of compliance with law on free movement of capital

Taxman aims to provide joined-up service

In a lather about research and development claims? MARIA KITT clarifies the subject

Losses and chargeable gains

A family – parents and three sons – trade as a dairy-farming partnership and are considering the introduction of a limited company to mitigate their income tax liability

PETE MILLER considers the corporate tax implications for an expanding business

The Taxation team responds to George Osborne's announcements

Optional scheme aimed at removing companies' admin burdens

Proposals would deliver '75% more value'

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Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?

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NEWS

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Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required Downloaded return forms will be accepted by HMRC

DEADLINE DATES

Deadline dates for November 2024

CASES

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Lack of privacy for annex to be a single dwelling Anonymisation permitted due to risk to family overseas Rules of the scheme must be followed Same income taxed twice in error Repairs did not affect suitability for use as a dwelling

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Companies

Deadline dates for November 2024