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Fruitful soil

Law trumps all

Bezhan Salehy consider the effect of the tax proposals put forward by the different political parties.

Should different income be taxed at different rates?

Careless conduct and professional advice

Door is ajar

Bienvenue: France’s inpatriates regime

Detective work

Michael Hunt discusses Upham and others v HSBC on film partnership claims.

Impact of artificial intelligence on tax

Hotel La Tour Ltd: Ghost Busting?

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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

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

Third slide

Deadline dates for December 2024

CASES

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

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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

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