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Investments
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Business property relief denied in Tanner at First-tier Tribunal
Holiday business – BPR denied
CTA qualification changes
Steps in the right direction?
Q&A: Tax treatment of double cab pick-ups
HMRC's revised policy on the tax treatment of double cab pick-ups.
This week's opinion: 17 April 2025
No doubt that MTD for IT will start in 2026
Regulation of the tax profession – is it necessary
A solution in search of a problem?
Time deadlines for VAT assessments
Tricky navigation
Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Finance Act 2025 amendments and the temporary repatriation facility
Temporary easement
Q&A: Decision in A Weis
HMRC’s latest success in a domicile case.
This week's opinion: 10 April 2025
2025: A Tax Odyssey – file your return from space
Adjudicator’s Office 2023-24 annual report
Challenging times
UK’s reformed tax fraud informants scheme
Blowing the whistle
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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
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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
Read All
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