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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
Open the window
Readers’ forum: Can donations be offset against future income?
Donations in loss-making years
Readers’ forum: VAT on best salesperson prize?
Employee awards
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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged