Issue : Vol 194, Issue 4953

Apple state aid case: a win-win for Ireland.

Justice delayed is justice denied

What’s the motive? – Part 1

Who’s in the mirror?

Complicated business

Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.

How to deal with an HMRC enquiry into R&D claims.

How many trades?

Loan or salary?

Disclosure of errors

Bob the builder

Small print trap in residential property developer tax. The introduction of the residential property developer tax (RPDT) announced in February 2021, was intended to target only the largest property...

Company tax returnsHRMC has updated the information for boxes 326, 327 and 328, 625, 630 and 631 in form CT600 to confirm when the box must be completed and what information should be entered...

A well-publicised Oxford Economics report that claims the proposed non-doms reform will cost the UK approximately £1bn in tax has been challenged by Tax Policy Associates.According to the Oxford...

New data obtained under the Freedom of Information Act by Avalon Tax shows that HMRC’s research and development (R&D) advance assurance scheme (AAS) is being underused. In 2018-19,...