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TCGA 1992
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2
Benefits of tax mentoring
Sharing the benefit of experience
Reflections on demergers
Reflections on demergers
How much tax knowledge should the public have?
You don’t know?
Trading company for business asset disposal relief
You couldn’t make this up
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Disposals of private residences
Private residence sales
HMRC clearance process for a close company
Clearing a path through
Buy-to-let incorporations and Spotlight 63 fallout
Incorporation
Hotel taxation and HMAs
Consider the following options…
Tax treatment of mixed trusts
Mixing things up
Benefits of creating an employee owned trust
Benefits all round
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings