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Readers’ forum: What is a ‘group’?
Connected companies
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
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READERS'
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Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
Readers’ forum: Time limits to amend returns
Readers’ forum: Were repair costs capital expenditure?
Readers’ forum: Can different apportionment methods be applied?
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NEWS
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Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
Londoners contribute the most tax in the nation
Two-tier system for HMRC penalties creates unfairness
Spotlight 65 highlights GDPR claims
DEADLINE DATES
Deadline dates for November 2024
CASES
Read All
Fields formed part of the garden and grounds
Letter from HMRC did not constitute a pause
Oral hearing to allow cross-examination
Company deliberately understated sales
Fixed protection 2014 revoked due to late contribution
MOST POPULAR
Agricultural and business property reliefs cut
Employer National Insurance contributions to rise from April 2025
This week's opinion: 31 October 2024
Londoners contribute the most tax in the nation
Two-tier system for HMRC penalties creates unfairness