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Simon Sweetman
ARTICLES
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Drawing a line
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
The Taxation of Small Businesses, second edition
By Malcolm James; £79.99
Checkers
HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding
Does one size fit all?
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
The Taxation of Small Business
Reviewed by SIMON SWEETMAN
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
Tax planning for family and owner-managed companies 2007/08
Reviewed by SIMON SWEETMAN
Let's talk
Openness and early dialogue are the watchwords of HMRC's proposals for enquiry work. SIMON SWEETMAN wonders if change is, after all, possible
Taxation of Company Reorganisations
Reviewed by SIMON SWEETMAN
Tolley's Inheritance Tax Planning 2006
Reviewed by SIMON SWEETMAN
Materials and the CIS
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
So many taxpayers, so little time
SIMON SWEETMAN looks at the outcome of Revenue enquiries into small businesses, and wonders whether all this effort is misplaced.
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted