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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Comparison of employee share schemes
Fair shares
First-tier Tribunal decision in Cooke and rectification
Putting things right?
Tax gap – who’s the target
Who’s the target?
Management buyouts: back to basics
Management buyouts: a guide
What is basis period reform?
What is basis period reform?
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Implications of the Court of Appeal decision in Beech Developments
Door is ajar
Section 431 elections
Section 431 elections
Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
The basics of basis period reform: Part 2 – transitional rules
The basics of basis period reform: Part 2
The basics of basis period reform: Part 1
The basics of basis period reform: Part 1
Effect of increase in the VAT registration thresholds
Crystal ball time
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product