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Simon Sweetman

ARTICLES
Drawing a line
SIMON SWEETMAN asks HMRC to think more radically when trying to distinguish between income from property and a trade
09 February 2010
The Taxation of Small Businesses, second edition
By Malcolm James; £79.99
04 November 2009
Checkers
HMRC are replacing enquiries under TMA 1970, s 9A with ‘openness and dialogue’. SIMON SWEETMAN considers how this plan is proceeding
18 August 2009
Does one size fit all?
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
14 April 2009
The Taxation of Small Business
Reviewed by SIMON SWEETMAN
25 November 2008
Why worry?
Are we overreacting to HMRC's new powers, asks SIMON SWEETMAN
28 October 2008
Tax planning for family and owner-managed companies 2007/08
Reviewed by SIMON SWEETMAN
25 March 2008
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
28 November 2007
Taxation of Company Reorganisations
Reviewed by SIMON SWEETMAN
22 August 2007
Tolley's Inheritance Tax Planning 2006
Reviewed by SIMON SWEETMAN
14 February 2007
Materials and the CIS
Is the construction industry scheme, old or new, past its sell-by date, asks SIMON SWEETMAN.
02 March 2006
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.
24 March 2005
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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