Comment & Analysis

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Voluntary payments to reduce the national debt

Adaptable like a tax adviser

Fair shares

An important lesson

Too far either side

Adam Grannell and Matthew Todd discuss the CGT penalty warning for one-off transactions.

Why a statutory employment test?

It’s time to invest in tax technologists

Paving the path to the patent box.

Meeting points

John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax profession.

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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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Comment & Analysis

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Deadline dates for August 2024