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ITEPA 2003

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Section 431 elections

Climbing mount improbable

Under the disguise

Contract terms

Let justice decide

Long and winding road

Best thing since sliced bread?

Some additional points…

Electric supply

Controlling the umbrella

What’s the problem?

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Tax tip: VAT and private schools Readers’ forum: Use of the IHT relief for gifts out of income Readers’ forum: Claiming exchange rate loss in UK tax return Readers’ forum: Tax effects of moving in with the in-laws Readers’ forum: Is there VAT on lessons invoiced to school?

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NEWS

Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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Deadline dates for February 2025

CASES

Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

MOST POPULAR

This week's opinion: 16 January 2025 Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses

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