Issue : Vol 191, Issue 4878

Important anniversary on the horizon

To publish or not?

Selling out

Recovery in mind

Double charge

Readers respond to recent articles in Taxation on the annual investment allowance relief and on the regulation of the tax profession.

Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing their individually...

Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private residence 35 years ago and...

Bass enquiry One of my clients is a semi-professional musician. She plays in a number of orchestras, ensembles and for shows. Sometimes she gets paid but at other times she plays for pleasure or to...

Chattels exemption My client owns a number of 19th century Wisden Cricketers’ Almanacks. Some of these are now selling for sums between £2,000 and £5,000. If he sells each one individually I believe...

Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was also established in...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 March 2023, until further notice.For one month from the date of change, employers may use either the...

1 April 2023Payment of corporation tax for accounting periods ended 30 June 2022 for SMEs not liable to pay by instalments.Multiple contractors to advise HMRC that they wish to be treated as a single...

From 6 April 2023, HMRC will no longer accept new informal payrolling benefits arrangements. Employers who have informal payrolling in place must register now to payroll expenses and benefits for...

HMRC began issuing P9 notice of coding email notifications to employers on 6 February 2023 and expects to complete the process by 5 March 2023.The notice advises that employees’ coding for the...