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IHTA 1984
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of
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UK charitable tax reliefs withdrawn for EU and EEA charities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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12
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Tax tip: Research and development – subsidised and contracted out claims
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
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In brief: 23 January 2025
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Quay wall functioned as plant, not premises
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC