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

Georgiana Head

ARTICLES

Considering a career in tax?

GEORGIANA HEAD explains the rise and rise of the boutique tax firm. Is it time to try it on for size?

Have we seen the end of large scale migration of HMRC staff into private practice? GEORGIANA HEAD wonders where all the Revenue staff have gone

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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

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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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