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Statesmen’s set-ups

Heavy responsibilities

Moving the goalposts again

Paul Smith discusses business premises renovation allowances and what we should expect next.

Making tax digital – it will go ahead, says minister

Illuminating returns

Osmond and Allen: was HMRC in time?

Meticulous forward planning

A very significant decision

Digital landscape

León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.

Looking back over ten years

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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

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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Deadline dates for May 2025

CASES

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

MOST POPULAR

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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