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Income Tax
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179
Readers’ forum: Do expenses create a problem for an EMI scheme?
Honorarium
Basis period reform – practicalities and pitfalls
Time is passing
Will R&D changes help to plug HMRC’s tax black hole?
Plugging the tax black hole
Tax considerations for e-sports players
Tax considerations for e-sports players
Readers’ forum: What is the tax point for registration purposes?
Holiday accommodation
Why a UK wealth tax would fail
Plucking the goose
Readers’ forum: Mitigating factors to avoid bankruptcy
Bankruptcy
Readers’ forum: Calculating shares issued to client after company transfer
Property portfolio
Robert Maas: my life in tax
Time to focus on other things
The UK taxation impact of marriage and forming a civil partnership – Part one: Income tax
Love and tax part 1: Income tax
Readers’ forum: Application of the term ‘reckonable service’
Australian pension scheme
Proceeds of Crime Act 2002: the accountant’s view
Time for a rethink
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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