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Q&A: Lloyds Asset Leasing Ltd: the ‘main purpose’
Lloyds Asset Leasing Ltd
and 'main purpose’
This week's opinion: 13 March 2025
Sweeping commitments
can lead to problems.
How R&D tax relief has become central to supporting private sector innovation
Twenty-five years of R&D tax relief
Implications of the new US administration on global tax co-operation
Back to the drawing board?
Temporary labour supply chains
Supply chains
Time limits and behaviour
Best behaviour
Death-in-service benefits of the armed forces
Military inequity
Q&A: Inheritance tax and the home loan arrangement: Elborne v HMRC
Inheritance tax and home loan arrangements
This week's opinion: 6 March 2025
Economic benefit may not be all that it seems
Upper Tribunal decision in Yorkshire Agricultural Society
Charity fundraising
Potential complications caused by applying IHT to pension benefits on death
Moonstruck madness
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
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Practice tip: Retaining clients: show you CARE
Readers’ forum: Does re-imbursement of repair costs include VAT?
Readers’ forum: What part of fixed sum award is tax exempt?
Readers’ forum: Amending articles of association
Readers’ forum: Can charity register for VAT and claim refund?
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Key problems must be solved before making tax digital is implemented, warns ICAEW
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Preliminary studies were qualifying costs
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This week's opinion: 27 March 2025
Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low