Issue : Vol 193, Issue 4929

National Insurance is an anachronism, but...

A lay view of HMRC

Powers review

Crystal ball time

Tax disputes

Julie Butler explains the changes announced to agricultural property relief in the 2024 Spring Budget.

Personal end-of-year planning – annual allowance

Van lease company

Investors’ relief

Client’s domicile dilemma

French VAT

Loan account split dilemma. The capital assets of a farming partnership are owned in equal 25% shares by mother, father, son (S) and daughter (D). Along with the farming business, the farm’s...

Tax practice news from around the country.

VATVAT Notice 742A ‘Opting to tax land and buildings’ has been updated to show that HMRC no longer sends an acknowledgement letter on receipt of an option to tax.tinyurl.com/hmrcvatn742aNational...

No tax will be due on compensation payments to postmasters with overturned convictions as a result of the Horizon scandal.This will apply to individuals whose convictions are quashed as a result of...