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Osmond and Allen 3: the other issues premium icon
Osmond and Allen: the other issues
04 Feb 2025
Readers’ forum: What is the best way to structure sale of retail business? premium icon
Jewellery business
03 Feb 2025
Readers’ forum: Unclear guidance on tax treatment of grants premium icon
Green farmer
03 Feb 2025
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
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READERS' FORUM premium icon
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Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt? Readers’ forum: Too good to be true? Readers’ forum: Making optimum use of the annual allowance Readers’ forum: Self-employed client uses own equipment for PAYE job
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NEWS premium icon
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Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US
CASES premium icon
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Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension
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This week's opinion: 11 September 2025 Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents
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