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Simon Sweetman

ARTICLES
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
By Malcolm James; £79.99
HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
Reviewed by SIMON SWEETMAN
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
Reviewed by SIMON SWEETMAN
Openness and early dialogue are the watchwords of HMRC's proposals for enquiry work. SIMON SWEETMAN wonders if change is, after all, possible
Reviewed by SIMON SWEETMAN
Reviewed by SIMON SWEETMAN
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
SIMON SWEETMAN looks at the outcome of Revenue enquiries into small businesses, and wonders whether all this effort is misplaced.
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