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Simon Sweetman
ARTICLES
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Drawing a line
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
The Taxation of Small Businesses, second edition
By Malcolm James; £79.99
Checkers
HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding
Does one size fit all?
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
The Taxation of Small Business
Reviewed by SIMON SWEETMAN
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
Tax planning for family and owner-managed companies 2007/08
Reviewed by SIMON SWEETMAN
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
Taxation of Company Reorganisations
Reviewed by SIMON SWEETMAN
Tolley's Inheritance Tax Planning 2006
Reviewed by SIMON SWEETMAN
Materials and the CIS
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
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.
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NEWS
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Reinstate rule to waive interest when no tax is due
Cladding work can be zero rated, says HMRC
Salary sacrifice schemes favoured by many employers
Contracted out R&D decisions final
Disclosures of untaxed offshore income jump 22%
DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest
MOST POPULAR
This week's opinion: 16 January 2025
Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses