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36
Tax treatment of farm tenancies
Focus on tenancies
Readers’ forum: Which information should I include in the white space?
Gift or proceeds?
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
Readers’ forum: When is a guarantee not a guarantee?
Investment company
Readers’ forum: Connected companies’ VATable supply and SDLT
Holding land as stock
HMRC launches voluntary disclosure process for cryptoassets
Come clean on crypto
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
Readers’ forum: Should my client make a ‘no-win, no-fee’ mixed use claim?
Stamp duty dilemma
British tax system is in need of reform
Need for reform
Readers’ forum: Does Hall case apply?
Potentially exempt transfer
Why a UK wealth tax would fail
Plucking the goose
Extend the window for inheritance tax loss on sale relief claims
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READERS'
FORUM
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April