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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
The case for a statutory employment test
Why a statutory employment test?
It’s time to invest in tax technologists
It’s time to invest in tax technologists
How SMEs can obtain more from the patent box
Paving the path to the patent box.
Meeting points: East Midlands Branch Annual Tax Conference 2024
Meeting points
Q&A: Suterwalla – stamp duty land tax on mixed property
John Shallcross discusses the
Suterwalla
case for stamp duty land tax on mixed property where the buyer granted a lease.
In memoriam: Sir Stephen Oliver KC
Sir Stephen Oliver’s musical prowess
and professional achievements were
impressive – and just a small part of
what made him a great man and an
asset to the tax profession.
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Tax fraud and the enablers
Enablers in sight
First-tier Tribunal decision in Cooke and rectification
Putting things right?
Staying on the right side of HMRC when online trading
On the straight and narrow
Q&A: VAT in the digital age
Mariana Príncipe discusses whether clients are ready for VAT in the digital age.
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READERS'
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights