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

David Nickson

ARTICLES

DAVID NICKSON charts the progress of harmonisation of direct taxes in the European Union.

DAVID NICKSON and STEPHEN DAVIES consider how international accounting standards are impacting the taxation of intangibles.

Aspects of Partnerships and Intangibles

DAVID NICKSON and DAVID MURPHY look at the knotty issues of corporate partnerships and the taxation of intangibles.

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Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?

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NEWS

Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns

Third slide

Deadline dates for November 2024

CASES

Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

MOST POPULAR

This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

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