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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: Relief on tax-advantaged arrangements
Feedback: 17 October 2024
Readers’ forum: Mitigating IHT on farmhouse inheritance?
Readers’ forum: Does gift on death create reservation of benefit?
Readers’ forum: Capital gains tax for giving shares?
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NEWS
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Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required
Downloaded return forms will be accepted by HMRC
DEADLINE DATES
Deadline dates for November 2024
CASES
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Lack of privacy for annex to be a single dwelling
Anonymisation permitted due to risk to family overseas
Rules of the scheme must be followed
Same income taxed twice in error
Repairs did not affect suitability for use as a dwelling
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This week's opinion: 17 October 2024
Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required