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John Manis

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JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief

JOHN MANIS considers the decision in Fletcher v HMRC on debt capitalisations

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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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Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office

Deadline dates for June 2024

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Gold bullion was never available to be delivered Company denied use of the flat rate scheme Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse

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Gold bullion was never available to be delivered Annual tax credit renewal notices on their way to claimants Company denied use of the flat rate scheme This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries

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