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Policy
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7
Adjudicator’s Office 2023-24 annual report
Challenging times
Importance of certainty in tax policy-making
Principle and design
Psychology of taxation
Psychology of tax
Readers’ forum: Offshore bond in the form of French life insurance policy
Personal portfolio bond
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
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READERS'
FORUM
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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
Read All
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’