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Personal Tax

Need for reform

JOHN ENDACOTT explains how the Pre-Budget Report tax rate changes will affect the liabilities on individuals' income

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

The name's bond, AIG bond. TIM PAGE offers a little comfort for investors in distressed bonds with impending deadlines

With clients worried about their cash deposits, LESLEY STALKER considers some tax-based alternative advice

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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?

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NEWS

Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025

Third slide

Deadline dates for February 2025

CASES

Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care

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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

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