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Section 431 elections
Section 431 elections
Readers’ forum: Will corporation tax be due on loan?
Purchase of own shares
Readers’ forum: Should holiday product testing be taxable?
Tripping
Readers’ forum: Can intercompany loans be tax neutral?
Trading client
Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
Readers’ forum: Conundrum when advising both parties who are divorcing
Share purchase
Readers’ forum: Mitigating tax on death
Pub tax consultancy corner
The basics of basis period reform: Part 2 – transitional rules
The basics of basis period reform: Part 2
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
The basics of basis period reform: Part 1
The basics of basis period reform: Part 1
Readers’ forum: Buying a caravan for use as accommodation when working away
Engineering systems
Readers’ forum: Flat rate scheme dilemma
Change of business activity
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product