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Osmond and Allen 3: the other issues
Osmond and Allen
: the other issues
Scottish Budget 2025-26
An increasingly complex landscape
Using the tax return for tax planning
Illuminating returns
Osmond and Allen 2: Was HMRC in time?
Osmond and Allen
: was HMRC in time?
Income tax position of Post Office compensation claims
Knotty compensation
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Effect of removing taxpayers from self assessment
Unhappy returns
Open letter to the chancellor of the exchequer Rachel Reeves
Making tax digital – time to stop
Reflections on demergers
Reflections on demergers
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
A locker is a permanent establishment in Germany
Not just a locker
Media and sports stars’ tax obligations
Fame and fortune
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Tax tip: Using bypass trusts to maximise flexibility
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NEWS
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HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms
HMRC ramps up successful investigations into tax evasion
DEADLINE DATES
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CASES
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Documents were not necessary or relevant
Time limits for double tax relief claims
Salary increases could not be taken into account
Liability of supplies of property management services
Tribunal’s jurisdiction after HMRC withdraws notices
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This week's opinion: 13 March 2025
HMRC workers’ strike action extended to mid-May
Transactions soar in October to beat CGT increase
Import tariff bills soar 65% in past four years
Forty per cent of farms at risk due to inheritance tax reforms