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Policy
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6
Tax treatment of travel expenditure
Oliver’s travels
HMRC’s tax evasion problem
Evasion problem
How R&D tax relief has become central to supporting private sector innovation
Twenty-five years of R&D tax relief
Implications of the new US administration on global tax co-operation
Back to the drawing board?
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance: 2
Conjuring up a tax advantage? – part 2
VAT and the Sonder appeal
TOMS in distress
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance
Conjuring up a tax advantage? – part 1
Bryan Robson’s IR35 decision produces no real winners
No winners here
Tax obligations of contractors in the construction industry scheme
Heavy responsibilities
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
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READERS'
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Practice tip: Retaining clients: show you CARE
Readers’ forum: Does re-imbursement of repair costs include VAT?
Readers’ forum: What part of fixed sum award is tax exempt?
Readers’ forum: Amending articles of association
Readers’ forum: Can charity register for VAT and claim refund?
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NEWS
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Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low
New service for authorised corporate service providers
DEADLINE DATES
Deadline dates for March 2025
CASES
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Too late to reinstate appeal
Preliminary studies were qualifying costs
Hypothetical contract was one of employment
Setting repayment against next return fails to avoid penalty
Holiday let business amounted to holding of investments