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

VATA 1994

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A very significant decision

Too many zeros

Estop’s Fables

Healthy call

180 degree turn

You do not qualify

Future of farm cottages

Do not forget the taxman!

VAT’s the difference?

Electric supply

Cosmetically complicated

Brexit challenges

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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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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

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