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Spring statement 2025 reaction piece
Spring Statement: focus on tax fraud
Psychology of taxation
Psychology of tax
Readers’ forum: What payments are counted before breaching allowance?
Pension contribution
Who should regulate the tax advisory sector?
Independent approach
Salaried member rules – where did it start and where are we now
Where are we now?
HMRC’s tax evasion problem
Evasion problem
How MTD will work for joint landlords
Property problems
Readers’ forum: Tax implications of wearing and selling vintage clothing
Value of vintage
How R&D tax relief has become central to supporting private sector innovation
Twenty-five years of R&D tax relief
Implications of the new US administration on global tax co-operation
Back to the drawing board?
Time limits and behaviour
Best behaviour
Readers’ forum: HMRC’s approach to penalties
Vulnerable taxpayers
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READERS'
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April