Since 1927 the leading authority on tax law, practice and administration

VATA 1994

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Too many zeros

Estop’s Fables

Healthy call

180 degree turn

You do not qualify

Future of farm cottages

Do not forget the taxman!

VAT’s the difference?

Electric supply

Cosmetically complicated

Brexit challenges

Builder case shock

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Tax tip: Termination payments – problems and opportunities Feedback: 9 January 2025 Readers’ forum: Declaring formerly joint home to HMRC Readers’ forum: How can I prove disposal without written document? Readers’ forum: Can input tax be claimed on costs paid for relocation?

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Taxation Awards 2025 Disclosure opportunity for overclaimed R&D relief Number of businesses using tax havens falls 43% Seven million people use HMRC app Latest agent update available

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CASES

Loan did not confer a taxable benefit Insufficiency of funds does not excuse late payment Donations to charity were not qualifying Building as a whole was residential Works on a building comprised a conversion

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Taxation Awards 2025 This week's opinion: 9 January 2025 Disclosure opportunity for overclaimed R&D relief Number of businesses using tax havens falls 43% Seven million people use HMRC app

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