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Readers’ forum: Managing risk on a childcare scheme
Childcare for employees
Basics of group relief: Part 1
Basics of group relief: Part 1
Readers’ forum: Should client claim substantial shareholdings exemption?
Isolating risk
Student article: Marginal relief
What a relief
What are construction operations?
Construction operations
Readers’ forum: Do balancing charges get cancelled?
Arm’s length sale
Airline Placement and disclosure
‘Smudging it all over’
Will R&D changes help to plug HMRC’s tax black hole?
Plugging the tax black hole
Tax considerations for e-sports players
Tax considerations for e-sports players
Readers’ forum: Is HMRC correct to refuse exemption from registration?
Artist client
Effect of the rise in corporation tax on companies’ use of intellectual property
Fuelling demand
Readers’ forum: Mitigating factors to avoid bankruptcy
Bankruptcy
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product