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Comment & Analysis

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Research and development claim or creative relief claim: is it time to switch? premium icon
Time to switch?
06 May 2024
Can technology revolutionise accountancy? premium icon
Join the revolution!
06 May 2024
Q&A: Court of Appeal in Hargreaves Property Holdings Ltd v Revenue & Customs premium icon
Paul Freeman discusses the Court of Appeal's decision in Hargreaves Property Holdings Ltd v Revenue & Customs.
06 May 2024
This week's opinion: 2 May 2024
One in two taxpayers called the SA helpline
29 Apr 2024
General decline: HMRC R&D enquiries premium icon
General decline
29 Apr 2024
Upper Tribunal’s decision in McCann Media Ltd premium icon
Back for review
29 Apr 2024
Capital allowances on trading premises premium icon
The shipping forecast
29 Apr 2024
HMRC VAT helplines - different approach needed premium icon
Changing platforms
29 Apr 2024
Media and sports stars’ tax obligations premium icon
Fame and fortune
29 Apr 2024
Q&A: Changes to the transfer of assets abroad rules premium icon
Changes to the transfer of assets abroad rules in the spring Finance Bill.
29 Apr 2024
This week's opinion: 25 April 2024
Lack of common sense in the tax system
22 Apr 2024
Time to get involved in MTD testing premium icon
Ready for take-off?
22 Apr 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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