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EU VAT directive

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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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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