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Trade related properties
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Trade related properties
TRADE-RELATED-PROPERTIES
Reader feedback: valuation of trade-related properties
David Bowes
David Bowes (Bruce Sutherland & Co ) explains why care is needed with the valuation of trade-related properties.
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 15 November 2024
Finance Bill 2025 published
New power in relation to MTD second late-payment penalty
Apprenticeship Levy and Employment Allowance: new employer guidelines
New HMRC patent box guidance
CASES
Read all
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Other cases that caught our eye: 15 November 2024
Collins Construction Ltd v HMRC
IN BRIEF
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Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
Angst over the recent Budget
CGT anti-forestalling measures
MOST READ
Read all
CGT anti-forestalling measures
Pensions tax changes in the Budget
Collins Construction Ltd v HMRC
Syngenta Holdings Ltd v HMRC
National Farmers' Union calls for reversal of IHT reforms