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Readers’ forum: HMRC position with regard to inaccurate data premium icon
Residential let
17 Jul 2023
Readers’ forum: Is there a capital gains tax problem on sale of marital property? premium icon
PPR in care home cases
10 Jul 2023
Readers’ forum: Can HMRC’s VAT assessment issued in 2021 be withdrawn? premium icon
VAT computation
27 Jun 2023
Readers’ forum: Does Hall case apply? premium icon
Potentially exempt transfer
19 Jun 2023
Readers’ forum: What is the tax point for registration purposes? premium icon
Holiday accommodation
22 May 2023
Effect of the rise in corporation tax on companies’ use of intellectual property premium icon
Fuelling demand
15 May 2023
Readers’ forum: Charge to stamp duty land tax on life and reversionary interests premium icon
Stamp duty land tax
15 May 2023
Readers’ forum: Tax treatment of business partnership holding property premium icon
Investment properties
02 May 2023
Analysis of Supreme Court’s decision in Moulsdale v CRC premium icon
To VAT or not to VAT?
24 Apr 2023
Trust registration for farming partnerships premium icon
Clear as mud
27 Mar 2023
Readers’ forum: Does my client need to report a property sale with no gain? premium icon

Reporting requirements
20 Mar 2023
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax? premium icon
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
28 Feb 2023
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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