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Admin
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Inheritance tax on private sector businesses
It’s a private matter
Role of the farm executor after the 2024 autumn Budget
Executor steps up
Autumn 2024 Budget update: inheritance tax changes
Early planning essential
Meeting points
...
My claim for your tax bill!
My claim for your tax bill
Business property relief: reform on the horizon?
Shake-up ahead?
Interaction between business relief and agricultural property relief
A rural idyll – under threat?
Professional executors after da Silva v Heselton
What do you charge?
Importance of will planning
Thy will be done
Mediating estate disputes involving art and heritage property
Downton revisited
Foreign inheritance – obstacles and opportunities
Foreign inheritance
Gift with reservation of benefit issues
Not such a free gift
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Tax tip: Should private clients pay additional NICs on a voluntary basis?
Readers’ forum: Implications of reversed pre-Budget pension withdrawals
Readers’ forum: What is the best way to structure sale of retail business?
Readers’ forum: Unclear guidance on tax treatment of grants
Readers’ forum: Will container business need to register for Irish VAT?
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NEWS
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Number of farms affected by reforms must be clarified
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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HMRC has no duty to monitor taxpayer’s income
Accommodation supply was not a designated travel service
Arrangements were within condition A
Annexe was suitable for use as a dwelling
Want of form does not invalidate determination
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Employment tribunal decision on IR35 and employer National Insurance
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This week's opinion: 6 February 2025