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Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Cash basis versus accruals basis
Cash basis versus accruals basis
Readers’ forum: What are the consequences of a write-down?
Connected loan
Readers’ forum: Will there be penalties due?
Disclosed errors
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
Wind of change
PD & MJ Ltd v CRC: more on punditry services
More on punditry services
Readers’ forum: Amending articles of association
Family investment company
Readers’ forum: Tax implications of wearing and selling vintage clothing
Value of vintage
Readers’ forum: How is output tax declared on catering sales?
Music festival
Temporary labour supply chains
Supply chains
Readers’ forum: Can company claim input tax?
Invoices issued to wife
Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse?
Horse and cart
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READERS'
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
Read All
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
Read All
Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’