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income

Osmond and Allen: the other issues

Osmond and Allen: was HMRC in time?

Missed opportunity

Complicated business – part 2

Between a rock and a hard place

Making tax digital – time to stop

Bienvenue: France’s inpatriates regime

Is it time?

VAR required

Ploughing a different furrow?

Simplicity with strings

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Practice tip: Retaining clients: show you CARE Readers’ forum: Does re-imbursement of repair costs include VAT? Readers’ forum: What part of fixed sum award is tax exempt? Readers’ forum: Amending articles of association Readers’ forum: Can charity register for VAT and claim refund?

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NEWS

Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers

Third slide

Deadline dates for March 2025

CASES

Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments

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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low

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