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Issue : Vol 193, Issue 4918
2 Jan 2024
Things are different in Scotland
Out with the old...
Are we nearly there yet?
Enhanced powers
Rough tax justice – almost again...
You couldn’t make this up
Steve Philp discusses what is going to happen in 2024 with Portugal’s tax regimes to affluent expats.
Importance of making and reviewing wills.
Alastair Kendrick comments on the new IR35 measure.
Sole trader
Holding land as stock
Statutory residence test
Implications of selling personal collection.
My client sells books and other collectables on eBay. He buys his stock from other online sources and in-person dealers. This is a taxable trading...
It is essential for the making tax digital (MTD) that HMRC has a thorough understanding of smaller businesses, shaped by insight, research, external engagement and expertise, says Administrative...
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READERS'
FORUM 
Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
Readers’ forum: Time limits to amend returns
Readers’ forum: Were repair costs capital expenditure?
Readers’ forum: Can different apportionment methods be applied?
New queries
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