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Admin
Avoidance
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Impact of artificial intelligence on tax disputes
Who needs lawyers anyway?
Trading company for business asset disposal relief
You couldn’t make this up
Upper Tribunal’s decision in Lee on private residence relief
Have your cake and eat it
The ‘whole or main purpose’ test in relation to share exchange: recent case law
How big is a whole?
Disposals of private residences
Private residence sales
Highlights of the CIOT autumn conference
Meeting points
Hotel taxation and HMAs
Consider the following options…
Benefits of creating an employee owned trust
Benefits all round
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Accounts & tax treatment of farming for the environment
Farming for the environment
Upper Tribunal decision in How and grounds for stamp duty land tax purposes
Woodland idyll
Cars as art: tax implications of owning classic cars
An automotive work of art
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Tax tip: ULEZ costs
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Readers’ forum: Is there still a VAT advantage to including a booking fee?
Readers’ forum: Change from commercial to residential
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NEWS
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules
DEADLINE DATES
Deadline dates for June 2024
CASES
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Transitional provision do not apply to carried interest
Loan was an unauthorised member payment
Provision for future payments is not deductible
Gold bullion was never available to be delivered
Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules