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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: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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