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ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Has input tax been overclaimed?
Exempt business activity
Readers’ forum: Is there a tax reason why a lessor can’t buy a van directly?
Van lease company
Tax treatment of farm tenancies
Focus on tenancies
Readers’ forum: Which information should I include in the white space?
Gift or proceeds?
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
Readers’ forum: When is a guarantee not a guarantee?
Investment company
Readers’ forum: Connected companies’ VATable supply and SDLT
Holding land as stock
HMRC launches voluntary disclosure process for cryptoassets
Come clean on crypto
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
Readers’ forum: Should my client make a ‘no-win, no-fee’ mixed use claim?
Stamp duty dilemma
British tax system is in need of reform
Need for reform
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READERS'
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Tax tip: VAT on a supplier invoice
Readers’ forum: Mitigating tax on death
Readers’ forum: From the frying pan into the fire?
Readers’ forum: Do separate payments prevent a VAT registration problem?
Readers’ forum: Should French-based chef charge VAT on services?
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NEWS
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In brief: 25 April 2024
New VAT relief proposed for business charitable donations
Statutory due diligence to tackle non-compliant umbrella companies
VAT treatment of private hire vehicles under consultation
Forty-five strong specialist team targets IR35 cases
DEADLINE DATES
Deadline dates for May 2024
CASES
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Time in gaol is no reasonable excuse
RALC Consulting IR35 case returns to the First-tier Tribunal
High Court would have allowed rectification
Satisfaction of a debt does not constitute recovery
Taxpayer sold house to pay disputed tax
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Time in gaol is no reasonable excuse
This week's opinion: 25 April 2024
Time to get involved in MTD testing
HMRC resources used to fight HICBC penalties
180 degree turn: Northumbria Healthcare NHS Foundation Trust