Comment & Analysis

Are you now, or have you ever been…?

Is this business a trade or furnished holiday accommodation?

Practitioners may learn from recent cases on deliberate errors.

HMRC’s plans to strengthen tax avoidance sanctions and deterrents.

The work of the Digital Advisory Group at the sharp end of Making Tax Digital.

The cost order options available in Upper Tribunal appeals.

The fourth sitting of the Public Bill Committee’s debate of this year’s Finance Bill.

Correspondence from readers on topical subjects.

What about security?

The tribunals’ findings in Ingenious and Icebreaker.

The merits of the employee shareholder scheme.