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Readers’ forum: Will storage unit rental trigger ITTOIA 2005, s 396B? premium icon
Trading subsidiaries
22 Jan 2024
PD & MJ Ltd v HMRC: Phil Thompson – football pundit premium icon
Contract terms
16 Jan 2024
When is a van not a van? premium icon
Spot the difference
16 Jan 2024
Indirect tax compliance premium icon
Global gamble
16 Jan 2024
Readers’ forum: Should client claim substantial shareholdings exemption? premium icon
Isolating risk
16 Jan 2024
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Four brothers
16 Jan 2024
Taxation of public to private transactions premium icon
Public to private
08 Jan 2024
MTD for income tax: are we nearly there yet? premium icon
Are we nearly there yet?
02 Jan 2024
Readers’ forum: Will option to tax election be retrospective? premium icon
Derelict pub
02 Jan 2024
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Dividend dilemma
04 Dec 2023
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Private medical costs
04 Dec 2023
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Fair-weather biker
04 Dec 2023
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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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