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VAT and the Sonder appeal
TOMS in distress
Osmond and Allen 3: the other issues
Osmond and Allen
: the other issues
Osmond and Allen 2: Was HMRC in time?
Osmond and Allen
: was HMRC in time?
VAT grouping: fixed establishment and protecting the revenue in Barclays
Barclays
: VAT
grouping revisited
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Privacy direction overturned in CRC v The Taxpayer
The secret taxpayer
Recent tribunal decisions have provided clarity on mixed supplies
Light in the tunnel
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
Lai’s Limited v HMRC
What’s that for?
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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
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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