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tax reliefs
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Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Cash basis versus accruals basis
Cash basis versus accruals basis
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
Wind of change
Property tax consultations after the October Budget
Food for thought?
Evolving role of the farm mobile staycations post FHL demise
Farm stay
Raising taxes – the challenges of curbing allowances and reliefs
Raising taxes
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Overseas research and development
Navigating overseas R&D relief changes
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
Current issues on pensions and tax
The perfect mix?
What next for tax reliefs?
What next for tax reliefs?
Treasury committee report on tax reliefs
Complex, uncosted and exploited
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles