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IHTA 1984
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2
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UK charitable tax reliefs withdrawn for EU and EEA charities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
Hard cases
MIKE TRUMAN looks at the implications for the courts and legislators of the heart-rending Atkinson and Talentcore
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Readers’ forum: Impact of voluntary restitution on taxpayers
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Readers’ forum: Should we add student loan repayments in disclosure?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights