Issue : Vol 184, Issue 4702

Fitting legal interpretation into the tax gap

Up the garden path?

Focus on eligibility

Out of the ordinary

Construction expenses

Don't be alarmed

HMRC prioritiesI refer to Andrew Hubbard’s interview with Joanna Rowland (Taxation, 16 May 2019, page 18). Her comments show a complete misunderstanding of the time that it is taking to deal...

AIA and furnished holiday lettings

VAT on stand hire at overseas exhibition

Trading stock items that are taken for personal use

Director dispute over dividend distribution

Family companyApportioning interest on purchasing company shares.My clients are an unmarried couple A and B who have recently purchased shares from A’s father in the family trading company. The...

More than three million of the ten million people who complete a tax return each year do not pay the full amount of tax.The findings are revealed in a new research briefing by Dr Arun Advani of the...

With less than a year until IR35 reform is extended to the private sector, many contractors say that independent reviews hold the key to accurate status decisions, according to research carried out by...

The tax collected by HMRC from investigations into taxpayers with offshore assets and income exceeded £560m in 2018-19.According to data obtained by Access Financial under a Freedom of...