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Will R&D changes help to plug HMRC’s tax black hole? premium icon
Plugging the tax black hole
22 May 2023
Tax considerations for e-sports players premium icon
Tax considerations for e-sports players
22 May 2023
Readers’ forum: Is HMRC correct to refuse exemption from registration? premium icon
Artist client
22 May 2023
Effect of the rise in corporation tax on companies’ use of intellectual property premium icon
Fuelling demand
15 May 2023
Readers’ forum: Mitigating factors to avoid bankruptcy premium icon
Bankruptcy
15 May 2023
Compliance activity in CJRS misuse likely to grow premium icon
Not going away
27 Mar 2023
Readers’ forum: Can donations be offset against future income? premium icon
Donations in loss-making years
27 Mar 2023
Readers’ forum: Can option to tax be revoked? premium icon
Commercial property purchase
27 Mar 2023
Readers’ forum: How to claim for late input tax. premium icon
Conflicting VAT advice
27 Mar 2023
Readers’ forum: Income and crypto mining premium icon

Bitcoin mining rigs

20 Mar 2023
Readers’ forum: Does date of disposal affect tax rate? premium icon
Change in corporation tax rates
13 Mar 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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