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Self assessment
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Readers’ forum: What part of fixed sum award is tax exempt?
Foskett Panel review
Time limits and behaviour
Best behaviour
Readers’ forum: Has HMRC forgotten about my client?
Chunky pension
Just a thought: Investment income over nil-rate bands and non-SA taxpayers
I recently spent time with a retired family member who is a basic rate taxpayer not within self assessment. It occurred to me that they may need my help to review their bank...
Don’t wait for making tax digital
Early bird catches the worm!
New queries: 2 March 2023
Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private...
Discovery assessment invalid
CRC v Tooth,
Court of Appeal
, 15 May 2019
Return issued to collect PAYE underpayment
Hurst (
TC7125
)
Voluntary returns rejected
S Raison (
TC7047)
No proof that notice to file was dispatched
G Pantelli (
TC6929
)
Failure to notify chargeability
M Redman (
TC6857
)
Information notices under FA 2008, Sch 36
C Holmes; A Knight (
TC6824
)
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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
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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