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Readers’ forum: Tax implications if loan is repaid in accounting period premium icon
Director’s loan
02 May 2025
Business property relief denied in Tanner at First-tier Tribunal premium icon
Holiday business – BPR denied
28 Apr 2025
Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
Cash basis versus accruals basis premium icon
Cash basis versus accruals basis
07 Apr 2025
Readers’ forum: What are the consequences of a write-down? premium icon
Connected loan
07 Apr 2025
Readers’ forum: Will there be penalties due? premium icon
Disclosed errors
07 Apr 2025
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC premium icon
Wind of change
31 Mar 2025
PD & MJ Ltd v CRC: more on punditry services premium icon
More on punditry services
31 Mar 2025
Readers’ forum: Amending articles of association premium icon
Family investment company
24 Mar 2025
Readers’ forum: Tax implications of wearing and selling vintage clothing premium icon
Value of vintage
17 Mar 2025
Readers’ forum: How is output tax declared on catering sales? premium icon
Music festival
17 Mar 2025
Temporary labour supply chains premium icon
Supply chains
10 Mar 2025
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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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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
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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
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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
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