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Cash basis versus accruals basis premium icon
Cash basis versus accruals basis
07 Apr 2025
Readers’ forum: What are the consequences of a write-down? premium icon
Connected loan
07 Apr 2025
Readers’ forum: Will there be penalties due? premium icon
Disclosed errors
07 Apr 2025
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC premium icon
Wind of change
31 Mar 2025
PD & MJ Ltd v CRC: more on punditry services premium icon
More on punditry services
31 Mar 2025
Readers’ forum: Amending articles of association premium icon
Family investment company
24 Mar 2025
Readers’ forum: Tax implications of wearing and selling vintage clothing premium icon
Value of vintage
17 Mar 2025
Readers’ forum: How is output tax declared on catering sales? premium icon
Music festival
17 Mar 2025
Temporary labour supply chains premium icon
Supply chains
10 Mar 2025
Readers’ forum: Can company claim input tax? premium icon
Invoices issued to wife
10 Mar 2025
Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? premium icon
Horse and cart
03 Mar 2025
Claiming APR on farmhouses and cottages premium icon
Filing your claims
24 Feb 2025
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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026
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Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s
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This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt
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