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Income Tax
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179
ADR meetings: trust the process or steer clear?
Settling disputes
Hubbard’s annual health check of the tax profession
Doing well
Readers’ forum: Compensation for late payment of life policy proceeds
Life assurance
A very modern family: domicile of origin and the children of same-sex parents
This is where I belong
National minimum wage, troncs and the Employment (Allocation of Tips) Bill
All tips appreciated
Readers’ forum: Can accumulated income be drawn by director’s spouse?
Accumulated income drawdown
Growth share schemes for employees
A rewarding job
Readers’ forum: Will income tax exemption apply to UK work trip?
Work and leisure
Readers’ forum: Advising musician about capital allowances
Bass enquiry One of my clients is a semi-professional musician. She plays in a number of orchestras, ensembles and for shows. Sometimes she gets paid but at other times she plays...
Support for taxpayers on low incomes more vital than ever
‘The growth and popularity of Low Incomes Tax Reform Group’s online guidance over recent years has been phenomenal,’ said Jonathan Riley in his inaugural speech...
Offshore receipts from intangible property
HMRC has published draft regulations to amend the rules introduced by FA 2019 taxing income from intellectual property held by entities in low tax jurisdictions and used to...
New advisory fuel rates from June 2019
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 June 2019, until further notice. For one month from the date of change, employers may...
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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