Issue : Vol 193, Issue 4952

There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show that the building was...

Unhappy returns

Relief for goodwill

When sweet turns to sour

House rules

Julie Butler discusses business property relief.

Increase the perceived value of your services.

Beautiful bungalow

Ex-client responsibilities

Recurrent errors

Court fees

Staying within FHL relief rules. My client has a family run farm with a vibrant tourist offering which developed after the covid lockdown. This includes cottages, camping/glamping facilities, cycling,...

A total of £2.2bn was paid in creative industries tax reliefs for the year to 31 March 2023 – a 16% increase from the previous year (£1.9bn), according to HMRC statistics. HMRC says this was largely...

HMRC’s fraud investigation service (FIS) amended 2,100 research and development (R&D) tax relief claims in 2022 and 2023 using powers in FA 1998, Sch 18 para 16, according to data received in response...

Savers will be able to hold fractional shares in individual savings accounts (ISAs), HMRC has said. In the past, fractional shares have not qualified for ISAs. However, this is to change as the...