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Comment & Analysis

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Tackling HMRC’s customer service challenge premium icon
Steps for success
27 Jan 2025
Using the tax return for tax planning premium icon
Illuminating returns
20 Jan 2025
HMRC’s further guidance on the abolition of furnished holiday lets premium icon
Unanswered questions
09 Dec 2024
What does the Emile Heskey case teach costs lawyers about battles with HMRC? premium icon
An important lesson
22 Jul 2024
ARC report – making HMRC a world class tax authority premium icon
Towards a world class tax authority
15 Apr 2024
Tax treatment of farm tenancies premium icon
Focus on tenancies
26 Feb 2024
Implications of the Scottish Budget 2024-25 premium icon
Ploughing a different furrow?
05 Feb 2024
HMRC launches voluntary disclosure process for cryptoassets premium icon
Come clean on crypto
11 Dec 2023
HMRC Spotlight 63 – a buy to let tax arrangement premium icon
Landlords beware
24 Oct 2023
British tax system is in need of reform premium icon
Need for reform
11 Sep 2023
Why a UK wealth tax would fail premium icon
Plucking the goose
15 May 2023
Extend the window for inheritance tax loss on sale relief claims premium icon
Open the window
09 May 2023
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Tax tip: Notification deadline for research and development claims Readers’ forum: Tax implications of wearing and selling vintage clothing Readers’ forum: What is the UK SDLT consequence of house sale? Readers’ forum: What is the VAT position on reissued invoices? Readers’ forum: How is output tax declared on catering sales?
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NEWS premium icon
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Trading reporting threshold to rise to £3,000 Single customer account on course for delivery in June Income tax liabilities soar in 2022-23 Tariffs create uncertainty In brief: 20 March 2025
DEADLINE DATES
CASES premium icon
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Statutory time limits must be respected Recovering incorrectly charged VAT under DIY scheme Offshore income gains and profits are not protected Higher rate applies to new properties Documents were not necessary or relevant
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This week's opinion: 20 March 2025 Trading reporting threshold to rise to £3,000 Single customer account on course for delivery in June Income tax liabilities soar in 2022-23 Tariffs create uncertainty
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