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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
Readers’ forum: Business splitting to save VAT for kitchen fitters? premium icon
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
Readers’ forum: Should standing order be treated as dividend? premium icon
Dividend dilemma
04 Dec 2023
Readers’ forum: Tax and National Insurance implications of private medical care premium icon
Private medical costs
04 Dec 2023
Readers’ forum: Calculating BIK charge on company motorcycle premium icon
Fair-weather biker
04 Dec 2023
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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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