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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: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures