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Admin
Avoidance
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Capital Gains
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Investments
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Cars as art: tax implications of owning classic cars
An automotive work of art
Reasonable excuse for failure to notify
Key change
Preference shares: what are the issues?
What’s the problem?
Marriage and forming a civil partnership: capital gains tax
Love and tax part 2: Capital gains tax
First sittings of the Finance (No 2) Bill 2022-23 debates
Line by line
Cash and property in a trading business
Relief interaction
A very modern family: domicile of origin and the children of same-sex parents
This is where I belong
Inheritance tax and the family home
Whose house is it anyway?
Main residence relief and divorce
Who gets the house?
Selling out of an employee ownership trust
Selling out
Associated disposals and capital gains entrepreneurs’ relief
Disassociated disposals?
A degree of unfairness
Report on the taxpayer’s victory in a recent judicial review case.
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Help test the single trade window
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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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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system