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Investigations
Investments
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Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Trading losses and basis period reform
All at a loss
Income tax on pension scheme lump sums
Complicated business: Part 3
Dissenting opinions: caravans and VAT
Dissenting opinions
Q&A: New tips and gratuities legislation
Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.
This week's opinion: 26 September 2024
Immortality through Jaffa Cakes and VAT
Labour lifts ban on onshore windfarms
Winds of change
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC
To have and to withhold?
Income tax on pension scheme lump sums
Complicated business – part 2
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
Q&A: Host employers
Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.
This week's opinion: 19 September 2024
Apple state aid case: a win-win for Ireland.
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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
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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