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What is and what has been

ANDREW GOTCH offers advice to practitioners on how not to get caught out by the adverse conditions of HMRC's new powers

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Readers’ forum: Tax consequences of setting up an LLP Readers’ forum: Does deed create a contract for sale of shares? Readers’ forum: Tax implications of an author’s income and expenses Readers’ forum: Does overseas storage supplier need to register for VAT? New Queries: 4 July 2024

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NEWS

Deadline dates for August 2024 Update on voluntary class 2 payments for 2022-23 Company car use grows for first time since 2015-16 Cautious support for generative AI among tax professionals Individuals paying additional rate tax to soar in 2024-25

Deadline dates for August 2024

CASES

Deliberately suppressed sales and purchases of goods Woodlands were not residential property Lack of evidence on penalty calculation Healthcare service provided in prisons Penalties should not be suspended

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Deliberately suppressed sales and purchases of goods Practice tip: Avoiding common mistakes with prospects This week's opinion: 4 July 2024 Tax gap – who’s the target Management buyouts: back to basics

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