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Deductibility of legal fees under joint retainers premium icon
Legal costs – deductible or not?
21 Oct 2024
Readers’ forum: Exception for family or personal relationships premium icon
Share transfer
21 Oct 2024
Readers’ forum: Will losses prevent relief claim? premium icon
Farmed land
08 Oct 2024
Readers’ forum: Is hairdresser using the wrong category? premium icon
Flat rate scheme
08 Oct 2024
Into extra time for the referees premium icon
Extra time
07 Oct 2024
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules premium icon
Following the rules
07 Oct 2024
Oversight of R&D tax credits requires a rethink premium icon
We must rethink innovation
07 Oct 2024
Trading losses and basis period reform premium icon
All at a loss
30 Sep 2024
Readers’ forum: UK invoicing procedures premium icon
US university presses
30 Sep 2024
Labour lifts ban on onshore windfarms premium icon
Winds of change
23 Sep 2024
Readers’ forum: Application of BADR to sale of trading assets premium icon
Farming partnership
23 Sep 2024
Readers’ forum: Part appointment of QIIP assets premium icon
Discretionary settlement
23 Sep 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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