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Martin Dye

Martin Dye is a tax director at Evelyn Partners and leads their capital allowances services. He specialises in advising business on complex capital allowances issues and regularly contributes to HMRC and Treasury consultation on the subject. He can be contacted by tel: 07776255063 or email: martin.dye@evelyn.com.

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Capital allowances ‘full expensing’ to be extended to plant and machinery used for leasing.

No more tinkering

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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

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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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