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Supply chains

Filing your claims

Business as usual

New but the same

Unlawful deductions

Osmond and Allen: the other issues

Heavy responsibilities

Osmond and Allen: was HMRC in time?

Digital landscape

Embracing e-invoicing

What’s the story?

Pete Miller analyses the case of Gould on the taxation of dividends.

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Practice tip: Retaining clients: show you CARE Readers’ forum: Does re-imbursement of repair costs include VAT? Readers’ forum: What part of fixed sum award is tax exempt? Readers’ forum: Amending articles of association Readers’ forum: Can charity register for VAT and claim refund?

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NEWS

Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers

Third slide

Deadline dates for March 2025

CASES

Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments

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