Since 1927 the leading authority on tax law, practice and administration

Andy Bradley

ARTICLES

The current rules and regulations regarding holiday pay schemes are explained by ANDY BRADLEY

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Tax tip: HMRC enquiries into R&D claims Readers’ forum: Should income from different trades be declared separately? Readers’ forum: Tax treatment of incentive upfront payment Readers’ forum: What is the basis of the legal obligation to disclose errors? Readers’ forum: Was credit note issued correctly for VAT purposes?

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NEWS

In brief: 19 September 2024 Estimated £1bn ‘cost’ of non-dom status reform challenged Reform of R&D advance assurance scheme is needed HMRC checking remittance basis claims High earners may need to file 2021-22 returns by 29 September

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Deadline dates for October 2024

CASES

Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? Third-party application for redaction of information fails Taxpayer did not cease to be resident in the UK Taxpayer’s challenge to penalties fails Do related party rules apply?

MOST POPULAR

This week's opinion: 19 September 2024 Is it time to review the court system for resolving tax disputes? The motive test in Osmond & Allen in the First-tier Tribunal How is the typical tax adviser evolving? Tax tip: HMRC enquiries into R&D claims

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