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TCGA 1992
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Reflections on demergers
Reflections on demergers
How much tax knowledge should the public have?
You don’t know?
Trading company for business asset disposal relief
You couldn’t make this up
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Disposals of private residences
Private residence sales
HMRC clearance process for a close company
Clearing a path through
Buy-to-let incorporations and Spotlight 63 fallout
Incorporation
Hotel taxation and HMAs
Consider the following options…
Tax treatment of mixed trusts
Mixing things up
Benefits of creating an employee owned trust
Benefits all round
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Government’s proposals for decentralised finance
Progressive approach to DeFi taxation
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Tax tip: NICs
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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