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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

Personal tax
Tax rates and allowances for 2022/23

The relaxation of the lockdown rules hopefully means that staff  and customers will be able to get together for a decent Christmas party this year. Hurrah!

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guidance available to help you make sure you’re getting it right. 

There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an individual dies and for the estate.

The video game market has evolved into the UK’s most lucrative entertainment sector.

I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910): 

Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so.