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Chris Hart
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Readers’ forum: Confusion with property deal; can the situation be salvaged? Readers’ forum: More on long-service awards Readers’ forum: Bolt from the blue Readers’ forum: Corporate restructure riddle New queries: 15 January 2026
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Global 15% tax rate will not apply to US companies Tax tip: Late VAT registration and the flat rate scheme In brief: 15 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears
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Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Holding it together: a year in tax administration Mandatory registration of tax advisers Farm partnership cases come to the fore
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