Issue : Vol 195, Issue 4972

Too impractical to change the tax year end...

Yes, but no

Food for thought?

No winners here

The perfect entry

New but the same

James Le Gallais and Cécile Perrault discuss the decision in TC Employer Solutions Trustee Ltd and others v William Garnett and another.

Dealing with difficult clients

Orchestra tax relief

Pension forecast

Car dealership

Sailing the seven seas

Does a benefit-in-kind charge arise on the use of a horse. My client owns and runs a livery stable. The business operates from some fields on which she has built stables and an office. She receives...

An increasingly complex tax system, more people paying tax and HMRC investing in staff and IT contributed to HMRC’s costs of collecting tax rising by 15% (£563m) in real terms between...

HMRC received 11,509,810 returns by 31 January. This includes expected returns, voluntary returns and late registrations. The busiest time for filing was between 4pm and 5pm when 58,517 people hit the...