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IHTA 1984
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2
Claiming APR on farmhouses and cottages
Filing your claims
Labour lifts ban on onshore windfarms
Winds of change
Professional valuation of chattels
What’s it worth?
Importance of trading for business property relief
Wedding plans
Future of farm cottages
Future of farm cottages
Existence of a trade in transactions
Focus on trade
Preference shares: what are the issues?
What’s the problem?
UK charitable tax reliefs withdrawn for EU and EEA charities
Uncharitable cut
Bhaur: Setting aside a transaction on the grounds of mistake
It was a mistake
A litigant in person against HMRC
A most uneven fight: me v HMRC
Does the UK promote tax avoidance?
A shady place for monied people
Cash and property in a trading business
Relief interaction
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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?
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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
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles