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Comment & Analysis

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Is paying tax the right thing to do? premium icon
Is paying tax the right thing to do?
14 Oct 2024
Business property relief: reform on the horizon? premium icon
Shake-up ahead?
14 Oct 2024
Navigating the basics of the statutory residence test premium icon
Leaving the UK for work?
14 Oct 2024
Evolving role of the farm mobile staycations post FHL demise premium icon
Farm stay
14 Oct 2024
Business asset disposal relief - have we seen the end of it? premium icon
Putting the ‘bad’ into BAD relief
14 Oct 2024
Q&A: Impact of HMRC’s new transfer pricing guidelines premium icon
Paul Sutton discusses the Impact of HMRC’s new transfer pricing guidelines.
14 Oct 2024
Q&A: Contract law position in VAT planning premium icon
Ciaran McGee discusses the practical implications of the UT decision in TalkTalk.
08 Oct 2024
This week's opinion: 10 October 2024 premium icon
Yesterday’s solution to tomorrow’s challenges
07 Oct 2024
Into extra time for the referees premium icon
Extra time
07 Oct 2024
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules premium icon
Following the rules
07 Oct 2024
Oversight of R&D tax credits requires a rethink premium icon
We must rethink innovation
07 Oct 2024
Capital goods scheme and pre-registration input tax for private schools premium icon
Turning back the clock
07 Oct 2024
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READERS' FORUM premium icon
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Feedback: 18 September 2025 Tax tip: Take account of all taxable supplies for VAT registration purposes Readers’ forum: National Insurance treatment of benefits while in the EU Readers’ forum: Will a tax return be needed for guitar group? Readers’ forum: VAT due on gifts to theatre if seats are named after donor
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NEWS premium icon
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One corporate criminal offence charge under way Draft MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Voluntary repayment scheme launched
DEADLINE DATES
CASES premium icon
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Call to Child Benefit Office was notice of liability Intra-group fees are liable to VAT Reasonable excuse for late VAT payment Weak grounds for a late appeal Hallway should be considered communal
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One corporate criminal offence charge under way Draft MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system This week's opinion: 18 September 2025
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