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Issue : Vol 182, Issue 4657

Issue : Vol 182, Issue 4657

25 Jul 2018

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IN THIS ISSUE

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Employee share schemes increase.

Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999.

Offshore transfers; Peer reviews; Anti-avoidance; GAAR panel; Brexit guide

G Gordon; G Connell; N Martino; I Hills (TC6537)

Godolphin Management Company Ltd (TC6515)

S Duncan (TC6526)

J Fraser (TC6531)

P Lam (TC6540)

P Groves (TC6541)

Advice on avoiding the entrepreneurs’ relief trap from Tolley Guidance.

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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

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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