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trading
Finding a partnership’s trade or business after GCH Corporation Ltd
Show business or no business
Nature of trading stock
I’m asking ‘for a friend’
HMRC enquiries on customs duty compliance rise
On the increase
Capital allowances on trading premises
The shipping forecast
Trading allowance – simplicity with strings
Simplicity with strings
Importance of trading for business property relief
Wedding plans
More and more at a loss ...
Mindful of the challenging economic outlook, SARAH TURGOOSE and MIKE DOWN take a look at the rules and restrictions for sideways set off of trading losses
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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
Read All
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
Read All
Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
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’