Iain Macleod

There are better ways to tackle avoidance than those recently proposed by HMRC

The taxman’s powers to withhold repayments

Instances in which the Revenue may argue relief for trading loss is not allowable

There are dangers in ITEPA 2003, s 222 if the strict time limit is ignored

Will the Revenue’s behavioural insight techniques whip taxpayers into shape?

Let’s forget the morality of tax planning and stick to the law

IAIN MACLEOD discusses the question of appeals against the refusal of CIS gross payment registration for compliance failures

IAIN MACLEOD explains why polytunnels are plant for the purposes of capital allowance claims

IAIN MACLEOD reports on a conversation about ITEPA 2003, s 222

IAIN MACLEOD explores whether parking fines incurred by businesses are allowable for tax