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(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
New low point for HMRC service levels
New low point
MPs debate taxation of furnished holiday lettings
Sunny holiday
Overseas research and development
Navigating overseas R&D relief changes
Preparing clients for the digital tax era
Digital ready
Readers’ forum: Concern about structure of proposed new scheme
Company car scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
High-income child benefit charge
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
Can technology revolutionise accountancy?
Join the revolution!
General decline: HMRC R&D enquiries
General decline
Upper Tribunal’s decision in McCann Media Ltd
Back for review
Readers’ forum: Claim for compensation for stress?
HMRC error
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READERS'
FORUM
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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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
DEADLINE DATES
Deadline dates for August 2024
CASES
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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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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