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Income Tax

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HMRC’s different stance on similar situations premium icon
One rule for some…
30 May 2023
Readers’ forum: Do expenses create a problem for an EMI scheme? premium icon
Honorarium
30 May 2023
Basis period reform – practicalities and pitfalls premium icon
Time is passing
22 May 2023
Will R&D changes help to plug HMRC’s tax black hole? premium icon
Plugging the tax black hole
22 May 2023
Tax considerations for e-sports players premium icon
Tax considerations for e-sports players
22 May 2023
Readers’ forum: What is the tax point for registration purposes? premium icon
Holiday accommodation
22 May 2023
Why a UK wealth tax would fail premium icon
Plucking the goose
15 May 2023
Readers’ forum: Mitigating factors to avoid bankruptcy premium icon
Bankruptcy
15 May 2023
Readers’ forum: Calculating shares issued to client after company transfer premium icon
Property portfolio
09 May 2023
Robert Maas: my life in tax premium icon
Time to focus on other things
02 May 2023
The UK taxation impact of marriage and forming a civil partnership – Part one: Income tax premium icon
Love and tax part 1: Income tax
02 May 2023
Readers’ forum: Application of the term ‘reckonable service’ premium icon
Australian pension scheme
02 May 2023
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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?
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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties
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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown
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This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’
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