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Michael Blake
ARTICLES
Peculiar entities
The disposal of residential property interests is now subject to a higher rate of tax.
Emergency link
The death on active service exemption
Financial Planning with Trusts
By John Woolley; £87.50
Blooming relief
MICHAEL BLAKE provides tips for cultivating ER for farmers
The farming game
MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted
Passing on Old MacDonald’s farm
MICHAEL BLAKE shows how a claim to agricultural property relief can be lost without even trying
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NEWS
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
Deadline dates for June 2024
CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system