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Partnerships
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4
Readers’ forum: Application of BADR to sale of trading assets
Farming partnership
Readers’ forum: What is a ‘group’?
Connected companies
When does a partnership share just become an asset?
Understanding is all
Readers’ forum: Does BADR apply on liquidated company?
Husband and wife partnership.
Readers’ forum: Conundrum when advising both parties who are divorcing
Share purchase
Readers’ forum: What are the tax consequences of parents’ retirement?
Farming partnership
First-tier Tribunal decision in Boston Consulting Group
Alarming qualities
The Court of Appeal in BlueCrest: partnership incentivisation plan
Clarity that’s worth its weight in gold
Labour proposals for tax treatment of carried interest
Looking to make a change
Readers’ forum: Income and crypto mining
Bitcoin mining rigs
Enquiry hiatus
M Reid and S Emblin
(
TC6469
)
Careless HMRC
K Jaynes (TC4410)
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READERS'
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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NEWS
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Returns submission when exempt from MTD for VAT
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Massive hike in VAT receipts in 2023-24
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Private schools challenge VAT on fees
DEADLINE DATES
Deadline dates for December 2024
CASES
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Recovery of an invalid refund
Interactions with HMRC’s online system
Expenditure was not subsidised
Legitimate expectation after HMRC instruction
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MOST POPULAR
This week's opinion: 14 November 2024
Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package