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Partnerships
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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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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