Since 1927 the leading authority on tax law, practice and administration

Wendy Bradley

Wendy Bradley is a tax blogger and a former member of HMRC’s Better Regulation team. She can be contacted by email

ARTICLES

How to read tax information and impact notes

VAT’s mini one-stop shop is ill conceived for small firms

Pros and cons of the proposed digital accounts for taxpayers

Why some Budget secrecy is desirable

Mistakes by those in the construction industry scheme can be costly despite the new penalty regime

Are we trying to raise awareness about tax avoidance or suppress discussions?

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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