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72
Embracing e-invoicing
Embracing e-invoicing
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Role of the farm executor after the 2024 autumn Budget
Executor steps up
Readers’ forum: HMRC’s attitude to failed R&D claim
Research and development
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’
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READERS'
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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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NEWS
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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
DEADLINE DATES
Deadline dates for November 2026
CASES
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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
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines