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ARTICLES
On a commercial basis
Unanswered questions
No way to run a tax system
What’s the plan?
Fit for purpose?
Holiday let update
Keeping it in the family
The new investors’ relief has been amended in the committee stage, but there may be further changes to come
The consultation on a capital gains tax charge on non-residents raises many questions
Scrutinising the autumn statement’s capital gains measures for residential property
Tax professionals react to the Panorama report on avoidance
An examination of the decision in the Trustees of David Zetland Settlement
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12
READERS'
FORUM 
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?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
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