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CTA 2009
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
BlueCrest Capital v HMRC
A real headache
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Loans and the unallowable purpose rule
Expansive approach
IR35 investigations
Some additional points…
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
Any sympathy?
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
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READERS'
FORUM
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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
Read All
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