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Student article: Marginal relief premium icon
What a relief
08 Jan 2024
What are construction operations? premium icon
Construction operations
06 Nov 2023
Readers’ forum: Do balancing charges get cancelled? premium icon
Arm’s length sale
27 Jun 2023
Airline Placement and disclosure premium icon
‘Smudging it all over’
05 Jun 2023
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
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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