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Tax obligations of contractors in the construction industry scheme premium icon
Heavy responsibilities
27 Jan 2025
Osmond and Allen 2: Was HMRC in time? premium icon
Osmond and Allen: was HMRC in time?
20 Jan 2025
Meeting the needs of modern tax environment premium icon
Digital landscape
20 Jan 2025
Embracing e-invoicing premium icon
Embracing e-invoicing
13 Jan 2025
Readers’ forum: Use of the IHT relief for gifts out of income premium icon
Gifts from income
13 Jan 2025
First-tier Tribunal decision in Syngenta and unallowable purpose premium icon
What’s the story?
06 Jan 2025
Gould and the taxation of dividends premium icon
Pete Miller analyses the case of Gould on the taxation of dividends.
06 Jan 2025
Readers’ forum: How can I prove disposal without written document? premium icon
No paperwork
06 Jan 2025
Readers’ forum: Can input tax be claimed on costs paid for relocation? premium icon
Moving to Manchester
06 Jan 2025
Readers’ forum: Is it possible to claim holdover relief where there is no gain? premium icon
What about IHT
06 Jan 2025
More to Christmas than tax returns premium icon
A Christmas tale
16 Dec 2024
Role of the farm executor after the 2024 autumn Budget premium icon
Executor steps up
09 Dec 2024
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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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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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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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