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Land & property
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Readers’ forum: Is there an alternative to using time apportionment?
Property sale
Readers’ forum: Does option to tax on land also apply to buildings?
Own goal
Readers’ forum: Tax consequences of setting up an LLP
Landlord enquiries
Surge in enquiries on furnished holiday letting income
Level foundations
HMRC guidance on changes to the CIS for landlords and tenants
CIS changes: golden opportunity missed
Readers’ forum: Will future sale of property lead to unfair capital gains tax charge?
Possibility of HMRC concession
What happens when GP practices merge
What happens when…
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Who keeps the house?
Readers’ forum: Change from commercial to residential
Failed plans
Furnished holiday letting rules after the 2024 Budget
What’s the plan?
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
Budget 2024: stamp duty land tax changes
Goodbye, MDR
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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
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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