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Income Tax
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178
Vermilion in the Supreme Court
Let justice decide
Readers’ forum: Averaging election under ITTOIA 2005, s 326
Furnished holiday let treatment
HMRC clearance process for a close company
Clearing a path through
Vineyards – managing the tax relief on the start-up
The grapevine
Potted history of relevant motoring expenditure cases
Long and winding road
Pros and cons of salary sacrifice for acquiring an electric company car
Best thing since sliced bread?
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
Readers’ forum: Is relief available for income from home rental?
Rental income
Readers’ forum: Should rental income be taxed on company or individual?
Question of interest
Readers’ forum: Treatment of shares in ‘rescued’ company
EIS withdrawal
Readers’ forum: Are companies owned by a mum and daughter associated?
Associated companies
IR35 investigations
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READERS'
FORUM
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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
Annual tax credit renewal notices on their way to claimants
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
MOST POPULAR
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
Transitional provision do not apply to carried interest