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Tobias Gleed-Owen discusses applying for a grant of probate on credit.

Avoidance – times have changed for the better.

Towards a world class tax authority

Missing the Target

The basics of basis period reform: Part 2

What do you charge?

Capital allowances ‘full expensing’ to be extended to plant and machinery used for leasing.

Value in single access point for government systems

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The basics of basis period reform: Part 1

Under criminal investigation?

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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

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

Third slide

Deadline dates for June 2024

CASES

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

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