Since 1927 the leading authority on tax law, practice and administration

George Osborne

Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements

'Anti-avoidance legislation will lead to uncertainty for employers'

Interim changes to CFC rules set for 2011

Every tax adviser can and should record a podcast, says DANIEL SELWOOD

Chancellor confirms investment to fight tax evasion

Body should loosen ties with Treasury, Chancellor told

Multinationals doubtful about Budget changes

ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

MOST POPULAR

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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