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

Chris Chadburn

ARTICLES

CHRIS CHADBURN reviews the National Audit Office report on HMRC’s management of civil tax investigations

CHRIS CHADBURN shares his experiences at a recent gathering of HMRC officers and tax agents designed to ‘help make doing business as an agent easier’

CHRIS CHADBURN delves into HMRC reports to unearth the answers to questions that had been troubling him about the department’s reorganisation

CHRIS CHADBURN looks at the work of risk intelligence analysis teams

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Tax tip: Work from home allowance Readers’ forum: Is there an alternative to using time apportionment? Readers’ forum: Tax liability on paying out distribution to members Readers’ forum: Should taxpayers submit form VAT652? Readers’ forum: Does option to tax on land also apply to buildings?

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NEWS

In brief: 25 July 2024 Movers and shakers: 25 July 2024 Agent update 121 available New power for the Office for Budget Responsibility Pressing tax issues need prioritising, says CIOT

Third slide

Deadline dates for August 2024

CASES

Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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