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

Guy Bud

Guy Bud is an associate barrister in the tax litigation department at Stewarts Law. His work focuses on disputes across a broad range of direct and indirect taxes for individual and corporate clients. Email: gbud@stewartslaw.com; tel: 020 7936 8105.

ARTICLES

The secret taxpayer

The need for closure

MoO-ve over ref!

Not just a paper tiger

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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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NEWS

HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

Third slide

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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