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Admin
Avoidance
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What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Tax treatment of farm tenancies
Focus on tenancies
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
HMRC launches voluntary disclosure process for cryptoassets
Come clean on crypto
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
British tax system is in need of reform
Need for reform
Why a UK wealth tax would fail
Plucking the goose
Extend the window for inheritance tax loss on sale relief claims
Open the window
Tax planning from the get go
Starting well
HMRC: an evolving approach to offshore tax
Evolving approach
The Crypto-Asset Reporting Framework
Framing crypto
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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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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