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What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
Readers’ forum: Concern as NICs are not charged on profits
Blame the computer
Readers’ forum: Can VAT cost be minimised with separate entity
Airbnb income
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Has input tax been overclaimed?
Exempt business activity
Readers’ forum: Is there a tax reason why a lessor can’t buy a van directly?
Van lease company
Tax treatment of farm tenancies
Focus on tenancies
Readers’ forum: Which information should I include in the white space?
Gift or proceeds?
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
Readers’ forum: When is a guarantee not a guarantee?
Investment company
Readers’ forum: Connected companies’ VATable supply and SDLT
Holding land as stock
HMRC launches voluntary disclosure process for cryptoassets
Come clean on crypto
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READERS'
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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