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This week's opinion: 23 January 2025
Making tax digital – it will go ahead, says minister
Using the tax return for tax planning
Illuminating returns
Osmond and Allen 2: Was HMRC in time?
Osmond and Allen
: was HMRC in time?
Farm lifetime transfers after the budget
Meticulous forward planning
Midlands Partnership University NHS Foundation Trust v CRC
A very significant decision
Meeting the needs of modern tax environment
Digital landscape
Q&A: Spain tax proposals
León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.
This week's opinion: 16 January 2025
Looking back over ten years
Inheritance tax on private sector businesses
It’s a private matter
Tolley’s Taxation Awards 2025
Genuine kudos
VAT grouping: fixed establishment and protecting the revenue in Barclays
Barclays
: VAT
grouping revisited
What is the future for employee car ownership schemes?
What is the future for employee
car ownership schemes, asks
Alastair Kendrick.
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC