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partnerships
Trading allowance – simplicity with strings
Simplicity with strings
MTD for income tax: are we nearly there yet?
Are we nearly there yet?
BlueCrest Capital v HMRC
A real headache
Tax planning from the get go
Starting well
All mixed up
The implications of Finance Bill 2014’s changes to rules for mixed partnerships
UTR exception for non-UK resident partners
Interim measure to bridge short-term difficulties
Some new partners yet to receive UTRs
'Reasonable excuse' claim should be made with filed return
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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In brief: 16 May 2024
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers