Issue : Vol 193, Issue 4951

Business disposal relief – here to stay?It’s pretty obvious that there will be changes to capital gains tax in the Budget – the key question for most readers will be what happens to...

All important evidence

Taxing times for schools

Tackling the tax gap

A lay view of HMRC: a sequel

Miles Dean discusses the workings and benefits of the Italian tax regime.

Reasons to take advantage of gift aid.

Close company

Stamp duty land tax

Shock discovery

Payback or clawback?

Application of BADR to possible sale of trading assets. A farming partnership is operated through a contract farming arrangement, and we are content this is structured such that the partnership would...

1 October 2024Corporation tax due for periods ended 31 December 2023 for SMEs not liable to pay in instalments.5 October 2024Advise HMRC of income tax or CGT liabilities for 2023-24 if no tax return...

Payroll changes on how employers report their employees’ hours worked due to come into force from April 2025 have been delayed until April 2026, HMRC has confirmed.A government spokesperson...

The number of families having to pay inheritance tax on lifetime gifts has been surging, according to data obtained by Evelyn Partners in response to a freedom of information request.The number...