Issue : Vol 195, Issue 4980

2025: A Tax Odyssey – file your return from space

Challenging times

Blowing the whistle

Cash basis versus accruals basis

Principle and design

Understanding US sales tax as against VAT for European businesses.

VAT and takeaway meal deals.

Stamp duty land tax problem

Foreign beneficiary

Connected loan

Disclosed errors

Can error in relief claim be corrected? My client is a graphic designer. Her work requires her to relocate often and find a base where her clients are. She currently lives in Bristol. She very...

A call for evidence to gather information as part of the independent loan charge review announced in January, has been launched by the Treasury. Ray McCann, who is leading the review, said:...

HMRC’s personal tax query resolution service for agents is now live. Further details are available in HMRC’s Tax Agents Handbook. Agents are reminded that, before using the service, they...

Companies should beware of a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points, warns HMRC. In...