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Not going away

Donations in loss-making years

Commercial property purchase

Conflicting VAT advice

Bitcoin mining rigs

Change in corporation tax rates

Selling out

Departure from convention

Looking at a loss.

OECD have now published the final versions of the 13 BEPS reports.

Lars Sjumarken (TC4557)

A package of measures will enforce compliance with the national minimum wage (NMW) and the new national living wage (NLW).

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NEWS

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

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Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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