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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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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown