Issue : Vol 195, Issue 4981

No doubt that MTD for IT will start in 2026

A solution in search of a problem?

Tricky navigation

Losses denied

Temporary easement

HMRC’s latest success in a domicile case.

Temporary workplace relief and the self-employed.

Readers comment on recent articles.

Offshore life policy

Non-resident settlor

Company liquidation

Change of building use

Can relief be claimed on investment of sale proceeds? Our clients are a couple who run a boutique hotel in Gloucestershire with the unique selling point of having only a limited number of rooms, the...

HMRC has paused taking new self-assessment repayment requests over the telephone or via webchat in response to a recent increase in suspected fraudulent attempts, but its says its systems remain...

HMRC has replied to concerns cited by the Chartered Institute of Taxation about the potential for double remittances on foreign income or gains in the non-domicile changes in FA 2025. It suggested...