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

VATA 1994

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A very significant decision

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

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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

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

Third slide

Deadline dates for May 2025

CASES

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

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