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

Neil Warren

Neil Warren CTA(Fellow), ATT is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.

ARTICLES

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Supply confusion

Thinking ahead

Is it magic?

Into the sunset

Hidden perils

Going overseas

Gift folly

Comedy of errors

Grey areas

Happy ending

Question time

Surprise decision

Show

12

Results

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

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Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

MOST POPULAR

This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’

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