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- Access to over 1,000 tax cases worth £297 per year
- New tax cases added monthly
- Background and decisions of each case concisely explained
- Primarily written by direct tax expert Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP
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Andrew Needham looks at the circumstances where a building can be considered empty for the application of the 5% VAT rate on building works.
Lee Sharpe warns that taxpayers and advisers will need to make sure that cryptoasset gains are being reported on tax returns, as HMRC is growing increasingly interested in taxing them.
Malcolm Finney contrasts the capital gains tax treatment of asset disposals by the personal representatives and beneficiaries of a deceased individual’s estate.
Tim Palmer examines the impact of the recent tax changes when businesses acquire electric vehicles.
Mark McLaughlin reviews two recent important tax cases:
Richard Curtis reviews a recent First-tier Tribunal decision on entitlement to capital allowances on buildings and structures and HMRC’s thinking on the subject.
Sarah Bradford explores when tax relief may be available for travel expenses incurred by an employee, and the position where working arrangements changed because of the Covid-19 pandemic.
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