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Nick Scull

Nick Scull is a director at the tax advisory practice Crane Dale Tax, which focuses on company reconstructions and EOT sales, and he can be contacted by email: nick@cranedaletax.co.uk. Crane Dale Tax is part of the AMS Group.
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Holding an owner-managed business shareholding through a personal company
Wood for the trees
28 July 2025
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Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?
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Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched
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Appeal on academic matter struck out Tribunal judge’s use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate
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Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched
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