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Policy
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7
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
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Tax gap – who’s the target
Who’s the target?
Annual review of the tax profession
What is and what has been
Thoughts from CIOT on raising standards in the tax advice market
Who will keep watch?
Raising standards in the tax advisory market
Muddled thinking
Impact of tertiary VAT legislation
Force of law
Symbiotic dance of tax policy and technology
Navigating the nexus
HMRC VAT helplines - different approach needed
Changing platforms
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Should client claim substantial shareholdings exemption?
Isolating risk
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READERS'
FORUM
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April