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Income Tax
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179
Adjudicator’s Office 2022-23 annual report
Focus on the customer
Readers’ forum: Capital gains tax on disposal of shares
Shares to children
OpRA in action
A good offer
Reasonable excuse for failure to notify
Key change
Readers’ forum: Is there a requirement to register for Irish PAYE?
Haulier conundrum
Readers’ forum: Does giving consent to change share rights cause tax issues?
School fees
Readers’ forum: IRS calling for US tax returns
US tax returns
Labour proposals for tax treatment of carried interest
Looking to make a change
Readers’ forum: Child benefit claw-back when shareholding is unevenly split
High income child benefit charge
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
Readers’ forum: Recovering PAYE overpayment
Voluntary disclosure
HMRC’s different stance on similar situations
One rule for some…
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READERS'
FORUM
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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
MOST POPULAR
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