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Income Tax
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180
Proceeds of Crime Act 2002: the accountant’s view
Time for a rethink
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...
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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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NEWS
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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
DEADLINE DATES
Deadline dates for May 2025
CASES
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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
MOST POPULAR
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’