Since 1927 the leading authority on tax law, practice and administration

income

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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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?

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NEWS

Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025

Third slide

Deadline dates for February 2025

CASES

Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care

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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC

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