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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
Compliance activity in CJRS misuse likely to grow
Not going away
Readers’ forum: Can donations be offset against future income?
Donations in loss-making years
Readers’ forum: Can option to tax be revoked?
Commercial property purchase
Readers’ forum: How to claim for late input tax.
Conflicting VAT advice
Readers’ forum: Income and crypto mining
Bitcoin mining rigs
Readers’ forum: Does date of disposal affect tax rate?
Change in corporation tax rates
Selling out of an employee ownership trust
Selling out
Employee ownership trusts: a departure from convention
Departure from convention
Loss relief options available to business
Looking at a loss.
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW