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79
Readers’ forum: Appropriation from trading stock?
Lucky find
Readers’ forum: Time limits to amend returns
Wound up company
Readers’ forum: Can different apportionment methods be applied?
Mixed supplies
Deductibility of legal fees under joint retainers
Legal costs – deductible or not?
Readers’ forum: Exception for family or personal relationships
Share transfer
Readers’ forum: Will losses prevent relief claim?
Farmed land
Readers’ forum: Is hairdresser using the wrong category?
Flat rate scheme
Into extra time for the referees
Extra time
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules
Following the rules
Oversight of R&D tax credits requires a rethink
We must rethink innovation
Trading losses and basis period reform
All at a loss
Readers’ forum: UK invoicing procedures
US university presses
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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
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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
DEADLINE DATES
Deadline dates for October 2025
CASES
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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
MOST POPULAR
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