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Partnerships
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Readers’ forum: Dispute over the allocation of profits among partners
Profitable partnership
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Readers’ forum: Application of BADR to sale of trading assets
Farming partnership
Readers’ forum: What is a ‘group’?
Connected companies
When does a partnership share just become an asset?
Understanding is all
Readers’ forum: Does BADR apply on liquidated company?
Husband and wife partnership.
Readers’ forum: Conundrum when advising both parties who are divorcing
Share purchase
Readers’ forum: What are the tax consequences of parents’ retirement?
Farming partnership
First-tier Tribunal decision in Boston Consulting Group
Alarming qualities
The Court of Appeal in BlueCrest: partnership incentivisation plan
Clarity that’s worth its weight in gold
Labour proposals for tax treatment of carried interest
Looking to make a change
Readers’ forum: Income and crypto mining
Bitcoin mining rigs
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READERS'
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Tax tip: Using bypass trusts to maximise flexibility
Readers’ forum: HMRC’s approach to penalties
Readers’ forum: Calculating capital gain on sale
Readers’ forum: Can company claim input tax?
Readers’ forum: Is VAT charged on vessel used outside UK waters?
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NEWS
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HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms
HMRC ramps up successful investigations into tax evasion
DEADLINE DATES
Deadline dates for March 2025
CASES
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Documents were not necessary or relevant
Time limits for double tax relief claims
Salary increases could not be taken into account
Liability of supplies of property management services
Tribunal’s jurisdiction after HMRC withdraws notices
MOST POPULAR
This week's opinion: 13 March 2025
HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms