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Issue : Vol 193, Issue 4924

Issue : Vol 193, Issue 4924

15 Feb 2024

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IN THIS ISSUE

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As at 1 January 2024, HMRC had 11 live investigations into corporate criminal offences of the failure to prevent the facilitation of tax evasion - no charging decisions have yet been made.In a freedom...

HMRC is consulting on extending the 2017 corporation tax loss relief changes to transfers of business by mutual societies. The draft Mutual Societies (Transfers of Business) (Tax) (Amendment)...

The Boston Consulting Group UK LLP and others (TC9049)...

K Smith (TC9052)

J Keighley; Primeur Limited (TC9023)

S Godliman (TC9046)

Walkers Snack Foods Ltd (TC9024)

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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?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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