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

Joseph Howard

ARTICLES

HMRC are adopting a new, targeted approach to the collection of overdue taxes, explains JOSEPH HOWARD

JOSEPH HOWARD asks whether advisers are alive to the horrors of a professional negligence claim

JOSEPH HOWARD examines the arsenal of criminal charges that HMRC can deploy against taxpayers and their advisers

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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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