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Issue : Vol 193, Issue 4950
22 Aug 2024
Benefit of a designated HMRC contact
Tax statutes: a guide for the perplexed
Between a rock and a hard place
No way to run a tax system
From local to global
David Whiscombe discusses the scope of Finance Act 2020, s 103 in light of Marano.
International home office working arrangements
Lawyer client
Stamp duty land tax
Connected companies
Clean up operation
Should income from different trades be declared separately?I’ve recently taken on a new sole trader client. He has fingers in a lot of pies. For instance, he runs a small shop, he does some...
The latest appointments this month.
SAYE schemesBonus rates for save-as-you-earn (SAYE) schemes change on the 15th day following a change in the Bank of England bank rate. For SAYE contracts taken out on or after 16 August 2024, the...
HMRC has begun a one-to-many letter campaign directed at taxpayers who have either declared the wrong amount of child benefit or omitted it entirely from their tax return. This activity is aimed at...
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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?
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