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This week's opinion: 8 May 2025
The art of digital communication
The state of the profession
The state of the profession
Intersection of tax and politics
Intersection of tax and politics
HMRC’s powers to address dishonest conduct by advisers
Honest, truly
Digital assets and death
Digital assets and death
Basis period rules: are we on the right path?
Are we on the right path?
Q&A: The Vaccine Research Ltd Partnership and another (TC9476)
The First-tier Tribunal decision in
The Vaccine Research Ltd Partnership and another
.
Tax update spring 2025: simplification, administration and reform
HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.
This week's opinion: 1 May 2025
Nothing new in tax avoidance or evasion.
Opportunities for taxpayers of making tax digital and technology
Digital direction
Consultation on IHT changes provides some clarity
Can we see clearly now?
TOMS: Bolt case causes more confusion
TOMS: The journey continues
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READERS'
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Practice tip: Does your CPD extend beyond technical updates?
Readers’ forum: Is VAT registration needed, despite all income being exempt?
Readers’ forum: Too good to be true?
Readers’ forum: Making optimum use of the annual allowance
Readers’ forum: Self-employed client uses own equipment for PAYE job
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents
Suspension of de minimis duty-free imports into the US
DEADLINE DATES
Deadline dates for October 2025
CASES
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Input tax disallowed because all supplies were exempt
Assignment of partnership profits was not effective
No proof that rats ate taxpayer’s receipts
Employees were not eligible for payments
Concession for late returns was not an extension