Issue : Vol 193, Issue 4927

Balance between HMRC powers and safeguards

On best behaviour

Good guidance – as far as it goes: Part 2

Is it time?

VAR required

Waqar Shah and Krishna Mahajan discuss HMRC’s approach to the taxation of cryptoassets.

Action to avoid abatement of personal allowances.

Tax practice news from around the country.

Rollover relief plan

Viva México

BADR confusion

Land sale

What is the rate of capital gains tax on sale of land? My clients’ father died about ten years ago leaving a run-down cottage to his three children. Since then, the cottage has been flattened...

1 April 2024Payment of corporation tax liabilities for accounting periods ended 30 June 2023 for SMEs not liable to pay by instalments.5 April 20242023-24 tax year end. Ensure personal allowances,...

Expenditure on research and development (R&D) performed by UK businesses was £49.9bn in 2022, an increase of £3bn since 2021 (6.4%), according to the data for 2022 from the Office for...