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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Autumn 2024 Budget – increase in employer National Insurance contributions
Keeping costs down
Negotiating share valuations with HMRC
Valuations – the right price
Deductibility of legal fees under joint retainers
Legal costs – deductible or not?
Into extra time for the referees
Extra time
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules
Following the rules
Oversight of R&D tax credits requires a rethink
We must rethink innovation
Trading losses and basis period reform
All at a loss
Labour lifts ban on onshore windfarms
Winds of change
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
Tackling the tax gap: where are we now?
Tackling the tax gap
Raising taxes – the challenges of curbing allowances and reliefs
Raising taxes
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READERS'
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights