Since 1927 the leading authority on tax law, practice and administration

Tim Humphries

Tim Humphries is a senior manager aat Menzies LLP. He can be contacted by email

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Last-minute planning tips

The effect of the latest rules for employment intermediaries

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024 May webinar for agents

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible

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