Comment & Analysis

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Military inequity

Inheritance tax and home loan arrangements

Economic benefit may not be all that it seems

Charity fundraising

Moonstruck madness

Is there a smoking gun?

Is this the bench(mark)?

The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch...

Readers comment on recent articles.

What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management

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NEWS

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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

DEADLINE DATES

Deadline dates for May 2025

CASES

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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

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Comment & Analysis

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Deadline dates for May 2025