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Economic crime and money laundering: duties of finance professionals premium icon
Guarding against injury
05 Jun 2023
Readers’ forum: Travel expense conundrum premium icon
Business mileage
05 Jun 2023
Readers’ forum: When is a cessation not a cessation? premium icon
Overlap relief
05 Jun 2023
Tax considerations for e-sports players premium icon
Tax considerations for e-sports players
22 May 2023
Effect of the rise in corporation tax on companies’ use of intellectual property premium icon
Fuelling demand
15 May 2023
Inheritance tax reliefs: lessons from history premium icon
What’s it worth?
02 May 2023
Proceeds of Crime Act 2002: the accountant’s view premium icon
Time for a rethink
24 Apr 2023
Analysis of the Gary Lineker and Eamonn Holmes appeals premium icon
No end in sight
17 Apr 2023
Providing services abroad: who owes VAT? premium icon
Exception to the VAT rule
17 Apr 2023
Readers’ forum: Should owner surrender losses to the subsidiary premium icon
Property sale to subsidiary
17 Apr 2023
Readers’ forum: Should members’ clubs be registered with the trust registration service premium icon
Trust registration
17 Apr 2023
Lai’s Limited v HMRC premium icon
What’s that for?
03 Apr 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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