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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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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged