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Income Tax
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179
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
A locker is a permanent establishment in Germany
Not just a locker
Readers’ forum: How should couple be taxed on business incorporation?
Property incorporation
Media and sports stars’ tax obligations
Fame and fortune
Time to get involved in MTD testing
Ready for take-off?
HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Readers’ forum: Would transaction be taxed as income?
Transactions in securities
Impact of fiscal drag on National Insurance cuts
Relentless drip
Readers’ forum: Flat rate scheme dilemma
Change of business activity
Current issues on pensions and tax
The perfect mix?
Reaching for the stars: the story of the higher rate pensioner
Reaching for the stars
Readers’ forum: Getting HMRC to repay tax wrongly deducted
No job, no tax?
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READERS'
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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