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Phillip Dearden

ARTICLES

PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts

PHILLIP DEARDEN reviews the ramifications of the draft legislation on residence and domicile.

PHILLIP DEARDEN reviews the potential impact of the Pre-Budget Report announcements

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Tax Tip: Commuting costs Readers’ forum: Will corporation tax be due on loan? Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure? Readers’ forum: Apportioning costs of football event for staff Readers’ forum: Does new cricket pavilion create a VAT problem?

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NEWS

Taxpayers nudged on BADR claims Invest in tax system to boost economic growth, say tax advisers In brief: 30 May 2024 Less than a quarter of media firms’ R&D claims go unchallenged New advisory fuel rates from June

Third slide

Deadline dates for June 2024

CASES

Professional fees are connected to share sale Evidence did not support additional costs Special reduction applies to penalties Input tax disallowed due to inadequate evidence Main purpose was to obtain an income tax advantage

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Taxpayers nudged on BADR claims Invest in tax system to boost economic growth, say tax advisers Professional fees are connected to share sale Evidence did not support additional costs Special reduction applies to penalties

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