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

Chris Erwood

Chris Erwood CTA ATT TEP is a director of Erwood & Associates Ltd. She has written extensively on inheritance tax, trusts and estates, and is co-author of Business and Agricultural Property Relief (sixth edition), published by Bloomsbury. She can be contacted on 01884 257735 and by email

ARTICLES

Essentials of a successful claim to agricultural property relief

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Tax tip: Child benefit Readers’ forum: Loan account split dilemma Readers’ forum: Managing risk on a childcare scheme Readers’ forum: Claim for compensation for stress? Readers’ forum: Correct approach to correct VAT charge

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NEWS

Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases Interpretation of VAT and law remains unchanged Out & about: 18 April 2024

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Deadline dates for May 2024

CASES

Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax Sports nutrition bars do not qualify for zero rating Claims were contrary to the furlough scheme Football commentator loses IR35 appeal

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Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax

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