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Income Tax
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180
Using the tax return for tax planning
Illuminating returns
Osmond and Allen 2: Was HMRC in time?
Osmond and Allen
: was HMRC in time?
Income tax position of Post Office compensation claims
Knotty compensation
Readers’ forum: Use of the IHT relief for gifts out of income
Gifts from income
Readers’ forum: Tax effects of moving in with the in-laws
Wishes fulfilled
Readers’ forum: Can input tax be claimed on costs paid for relocation?
Moving to Manchester
Readers’ forum: Should I advise my client to declare income?
Slack lawyers
Readers’ forum: Is hairdresser using the wrong category?
Flat rate scheme
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Readers’ forum: Should my client be in self assessment?
Confusing guidance
Readers’ forum: Tax treatment of incentive upfront payment
Loan or salary?
Readers’ forum: What is the basis of the legal obligation to disclose errors?
Disclosure of errors
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC