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: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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