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

Allison Plager

Allison is deputy editor of Taxation. She is an award-winning journalist on pensions.

ARTICLES

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Countdown to 31 January

Not there yet

Splashing around

And the tax goes on

Place of deliverance

Lush hinterlands

Starting over

Getting it done

To abolish or not to abolish?

Could do more

Keep it simple

Lack of consistency

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12

Results

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Tax tip: Capital goods scheme Readers’ forum: Should holiday product testing be taxable? Readers’ forum: Claiming capital allowances on hearing surgery Readers’ forum: Can intercompany loans be tax neutral? Readers’ forum: Was writing a novel really a business venture?

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NEWS

Taxation Awards 2024 – winners Help test the single trade window Waiting times on HMRC helplines spiral out of control HMRC's view of football agents’ dual representation contracts clarified Late payment penalties toughened

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Deadline dates for June 2024

CASES

Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief

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This week's opinion: 23 May 2024 New low point for HMRC service levels Back to basics: deferred consideration and capital gains tax Bras: should there be a VAT charge? MPs debate taxation of furnished holiday lettings

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