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

Mike Truman

Mike was Taxation's editor from August 2004 to March 2015. He is a lecturer and author who has worked in tax for local, national and international organisations. He was awarded the lifetime achievement award at the 2015 Taxation Awards. He can be contacted at trumanma@gmail.com.

ARTICLES

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Highlights from the event held at Baker Tilly’s Bloomsbury offices

Implications of follower notices and accelerated payment demands

More highlights from the conference at Warwick university

Highlights from the event held at the University of Warwick

Big, blue-sky ideas for the future of National Insurance contributions

Opposition to direct recovery of tax debts continues to grow

Best of the responses to the consultation on direct recovery of debts

Bad news in the government’s response to its consultation on liberalising pensions

A mouthwatering judgment served by the Court of Appeal in a case concerning hot sandwiches

Why Reed Employment failed in its application for judicial review of HMRC’s decision to revoke PAYE dispensations

The system is increasingly haphazard, the Institute for Fiscal Studies has warned

Highlights from the event at Queens’ College, Cambridge, on 4-6 April

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment

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