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HMRC powers
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18
Tackling tax evasion among small businesses
Is HMRC doing enough?
Oversight of R&D tax credits requires a rethink
We must rethink innovation
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
Effect of removing taxpayers from self assessment
Unhappy returns
Proposals to build a modern, state of the art tax system
Aiming for perfection
Input tax and purchase invoice requirements
More words please
HMRC disclosures: doing the detective work
Detective work
Raising standards in the tax advisory market
Muddled thinking
Impact of tertiary VAT legislation
Force of law
HMRC VAT helplines - different approach needed
Changing platforms
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
HMRC’s powers, penalties and safeguards under review
Powers review
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READERS'
FORUM
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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NEWS
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Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package
Private schools challenge VAT on fees
DEADLINE DATES
Deadline dates for December 2024
CASES
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Recovery of an invalid refund
Interactions with HMRC’s online system
Expenditure was not subsidised
Legitimate expectation after HMRC instruction
Failed sub-sale scheme results in higher liability
MOST POPULAR
This week's opinion: 14 November 2024
Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package