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Comment & Analysis

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How data drives HMRC’s tax investigation campaigns premium icon
Risky business
10 Jun 2024
Surge in enquiries on furnished holiday letting income premium icon
Level foundations
10 Jun 2024
Tax compliance: no longer just filing a tax return premium icon
Heavy burden
10 Jun 2024
Q&A: What is the place of provision of a service? premium icon
Liam McKay discusses the Upper Tribunal decision in HMRC v Sehgal.
10 Jun 2024
This week's opinion: 6 June 2024
Impact of social media on the tax profession
03 Jun 2024
Annual review of the tax profession premium icon
What is and what has been
03 Jun 2024
Thoughts from CIOT on raising standards in the tax advice market premium icon
Who will keep watch?
03 Jun 2024
Raising standards in the tax advisory market premium icon
Muddled thinking
03 Jun 2024
HMRC guidance on changes to the CIS for landlords and tenants premium icon
CIS changes: golden opportunity missed
03 Jun 2024
Non-doms no more? premium icon
Non-doms no more?
03 Jun 2024
Q&A: Proposed higher tax allowance for pensioners premium icon
Robert Salter discusses the Conservative Party’s proposed higher tax allowance for pensioners.
03 Jun 2024
This week's opinion: 30 May 2024
General election and tax – interesting times ahead
24 May 2024
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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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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
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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
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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
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