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

Andrew Constable

Andrew Constable is a tax partner at Moore Kingston Smith LLP. He can be contacted by telephone on 0207 566 3741 or email: aconstable@mks.co.uk.

ARTICLES

Pride and partnerships

Healthy expense claims

Status anxiety

Oiling the wheels

Taxation issues that can arise when a partnership changes to a limited liability partnership.

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Tax tip: Work from home allowance Readers’ forum: Is there an alternative to using time apportionment? Readers’ forum: Tax liability on paying out distribution to members Readers’ forum: Should taxpayers submit form VAT652? Readers’ forum: Does option to tax on land also apply to buildings?

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NEWS

In brief: 25 July 2024 Movers and shakers: 25 July 2024 Agent update 121 available New power for the Office for Budget Responsibility Pressing tax issues need prioritising, says CIOT

Third slide

Deadline dates for August 2024

CASES

Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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