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Simon Sweetman

ARTICLES
Drawing a line
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
09 February 2010
The Taxation of Small Businesses, second edition
By Malcolm James; £79.99
04 November 2009
Checkers
HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding
18 August 2009
Does one size fit all?
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
14 April 2009
The Taxation of Small Business
Reviewed by SIMON SWEETMAN
25 November 2008
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
28 October 2008
Tax planning for family and owner-managed companies 2007/08
Reviewed by SIMON SWEETMAN
25 March 2008
Let's talk
Openness and early dialogue are the watchwords of HMRC's proposals for enquiry work. SIMON SWEETMAN wonders if change is, after all, possible
28 November 2007
Taxation of Company Reorganisations
Reviewed by SIMON SWEETMAN
22 August 2007
Tolley's Inheritance Tax Planning 2006
Reviewed by SIMON SWEETMAN
14 February 2007
Materials and the CIS
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
02 March 2006
So many taxpayers, so little time
SIMON SWEETMAN looks at the outcome of Revenue enquiries into small businesses, and wonders whether all this effort is misplaced.
24 March 2005
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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