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Comment & Analysis

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Bryan Robson’s IR35 decision produces no real winners premium icon
No winners here
10 Feb 2025
Tips on entering the Taxation Awards premium icon
The perfect entry
10 Feb 2025
First sitting of the Public Bill Committee’s debates on the Finance Bill premium icon
New but the same
10 Feb 2025
Q&A: JTC Employer Solutions Trustee Ltd and others v William Garnett and another premium icon
James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.
10 Feb 2025
Employment tribunal decision on IR35 and employer National Insurance premium icon
Unlawful deductions
04 Feb 2025
Boarding services provision in independent schools premium icon
VAT landscape for private schools
04 Feb 2025
Osmond and Allen 3: the other issues premium icon
Osmond and Allen: the other issues
04 Feb 2025
Scottish Budget 2025-26 premium icon
An increasingly complex landscape
04 Feb 2025
This week's opinion: 6 February 2025 premium icon
Mentors – an invaluable influence for many
03 Feb 2025
Q&A: HMRC confirms VAT policy on cladding remediation premium icon
Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.
03 Feb 2025
This week's opinion: 30 January 2025 premium icon

Sharp exchange needs toning down

27 Jan 2025
Tackling HMRC’s customer service challenge premium icon
Steps for success
27 Jan 2025
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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 premium icon
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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
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CASES premium icon
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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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This week's opinion: 3 April 2025 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
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