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TOMS in distress

Osmond and Allen: the other issues

Osmond and Allen: was HMRC in time?

Barclays: VAT grouping revisited

Pete Miller analyses the case of Gould on the taxation of dividends.

Elizabeth Small considers the stamp duty land tax repercussions of the Mudan case.

Hasta la vista, taxpayers

The secret taxpayer

Light in the tunnel

Not what we hoped for

Agent’s fees

What’s that for?

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Tax tip: The statutory residence test Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? Readers’ forum: Transferring shares from subsidiary to holding company Readers’ forum: Dealing with overage rights on a post-death sale Readers’ forum: Is there VAT on garage rent?

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NEWS

Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge Effect of reforms on property in trust

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Deadline dates for March 2025

CASES

Home loan scheme found to be effective Commercial reality determines outcome Arrangements were notifiable under DOTAS No chance appeal would succeed Bankruptcy order annulled due procedural irregularity

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This week's opinion: 6 March 2025 Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge

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