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Readers’ forum: Would tax arise on transfer of work? premium icon
Business transfer
02 Jun 2025
Readers’ forum: Do ‘debt on a security’ rules apply to corporation tax? premium icon
Loan notes
02 Jun 2025
Readers’ forum: Can we split business again? premium icon
Talent agency
23 May 2025
Readers’ forum: Expenditure on business property premium icon
Capital goods expenditure
19 May 2025
Readers’ forum: Can relief be claimed for gain on sale of shares? premium icon
Repeating the cycle
19 May 2025
Readers’ forum: Can kitchen supplier’s fee be separated to save VAT? premium icon
One job, separate payments?
19 May 2025
Readers’ forum: Can relief be claimed on investment of sale proceeds? premium icon
Boutique hotel
12 May 2025
Basis period rules: are we on the right path? premium icon
Are we on the right path?
02 May 2025
Readers’ forum: Purchasing non-depreciating assets to defer tax premium icon
Joining the partnership
02 May 2025
Readers’ forum: Tax implications if loan is repaid in accounting period premium icon
Director’s loan
02 May 2025
Business property relief denied in Tanner at First-tier Tribunal premium icon
Holiday business – BPR denied
28 Apr 2025
Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
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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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