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Claire Ralph

Claire Ralph is the director of TaxWatch, a charitable think tank focused on tax administration and compliance (www.taxwatchuk.org). TaxWatch contributed to aspects of the report and attended the launch event. Claire can be contacted by email: claire@taxwatchuk.org or tel: 07494 922661.

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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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Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS

Deadline dates for June 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK Interest payments had a disallowable purpose

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This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries Upper Tribunal’s decision in McCann Media Ltd Capital allowances on trading premises Tax tip: ULEZ costs

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