- 12 page monthly tax newsletter
- Written by professionals, for professionals
- Complex tax rules, legislation, and important tax cases made easy
- Practical tips you can apply in everyday situations
- Counts towards your CPD
- Immediate access to all 200 plus previous articles
- Tax practitioners
- Tax advisors
- Accountants
- Finance directors
- Lawyers specialising in tax
- Capital Gains & Inheritance Tax
- Business taxes
- Personal taxes and NIC Issues
- Property taxation
- HMRC powers and enquiries
- VAT
- And more
November 2021
-
When is a property considered ‘empty’?
Andrew Needham looks at the circumstances where a building can be considered empty for the application of the 5% VAT rate on building works.
-
Time to take cryptoassets seriously? HMRC certainly does!
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.
-
PRs vs beneficiary: disposals of a deceased’s assets
Malcolm Finney contrasts the capital gains tax treatment of asset disposals by the personal representatives and beneficiaries of a deceased individual’s estate.
-
Tax benefits for businesses acquiring electric vehicles
Tim Palmer examines the impact of the recent tax changes when businesses acquire electric vehicles.
-
Tax case reviews
Mark McLaughlin reviews two recent important tax cases:
- Delays in obtaining trust deed from trustees was not a reasonable excuse
- Discovery provisions did not apply to assessing high-income child benefit charge
-
Capital allowances on buildings and structures
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.
-
Employees’ travel expenses: When is relief available?
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.
-
Q&As with Arthur Weller
/ year
Digital version- Monthly frequency
- Instant access to all previous articles
- 12 Issues
- 14 day free trial
- 90 day money back guarantee
- No minimum tie ins
