CESSATION-OF-TRADE

Discovery assessment on pension scheme charges upheld: L Trachtenberg v HMRC [2024] UKFTT 376 (TC) (9 May) involves another challenge to the scope of the discovery provisions, this time concerning pension scheme unauthorised payments charges...

Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.

Anthony Newgrosh (BKL) answers a query on transfers of trade, loss relief and post-cessation income

Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade