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EU VAT directive

TOMS in distress

Weighing up the odds

180 degree turn

Flawed approach to TOMS

VAT’s the difference?

Brexit challenges

Dear Agony Aunt

Choppy waters

Keeping up with the changes

Brief follows ECJ decision in AXA case

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12

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Tax tip: Using bypass trusts to maximise flexibility Readers’ forum: HMRC’s approach to penalties Readers’ forum: Calculating capital gain on sale Readers’ forum: Can company claim input tax? Readers’ forum: Is VAT charged on vessel used outside UK waters?

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NEWS

HMRC workers’ strike action extended to mid-May Transactions soar in October to beat CGT increase Import tariff bills soar 65% in past four years Forty per cent of farms at risk due to inheritance tax reforms HMRC ramps up successful investigations into tax evasion

Third slide

Deadline dates for March 2025

CASES

Documents were not necessary or relevant Time limits for double tax relief claims Salary increases could not be taken into account Liability of supplies of property management services Tribunal’s jurisdiction after HMRC withdraws notices

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This week's opinion: 13 March 2025 HMRC workers’ strike action extended to mid-May Transactions soar in October to beat CGT increase Import tariff bills soar 65% in past four years Forty per cent of farms at risk due to inheritance tax reforms

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