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Land & property
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Readers’ forum: Treatment of losses carried forward
Group losses
Tax and political pressure on farming arrangements and tenancies
Under pressure
Readers’ forum: Can improved insulation constitute a repair?
Secondary glazing
Property challenges
Property challenges
Readers’ forum: Should rental income be taxed on company or individual?
Question of interest
Future of farm cottages
Future of farm cottages
Readers’ forum: Tax approach to transfer of value between joint owners
Joint property purchase
Readers’ forum: Self-billing VAT error: how is it corrected?
Office block conversion
Readers’ forum: Is agricultural property relief available on future disposal?
Farming partnership
Readers’ forum: HMRC position with regard to inaccurate data
Residential let
Readers’ forum: Is there a capital gains tax problem on sale of marital property?
PPR in care home cases
Readers’ forum: Can HMRC’s VAT assessment issued in 2021 be withdrawn?
VAT computation
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence