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

Karen Thomson

ARTICLES

The forthcoming upgrade of the PAYE system is considered by ELLIE GAMBLE, SHARON GILKES and KAREN THOMSON

Will the 'payrolling' of benefits in kind really be such a burden on employers? KAREN THOMSON considers the arguments

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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Would you like to be a judge for next year’s Taxation Awards? This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24

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