Issue : Vol 192, Issue 4914

Time for a rethink on the MTD framework

A real headache

Meeting points – 2

Beware exceptions

Living in hope

Getting in a right state…

Hugh Gunson reviews the Supreme Court decision in SKAT on the application of the revenue rule.

Interaction between the off-payroll working rules and the construction industry schemes.

Australian petroleum company

Spanish connection

Group losses

Herd of cattle

Can preference shares be considered ordinary shares? My query concerns whether what are described as preference shares, can be regarded as ordinary shares, for the purposes of ITA 2007, s 131,...

VAT DIY builders The VAT (Refunds to ‘Do-It-Yourself’ Builders) (Amendment of Method and Time for Making Claims) Regulations SI 2023/1201 extend the time limit for making a valid VAT...

Taxpayers who incorporated their property business in 2017-18 but reported no capital gains tax liability on their self-assessment tax return on the basis that incorporation relief under TCGA 1992, s...