Comment & Analysis

Penalty primer.

What do you do when an HMRC inspector makes an unannounced visit?

The scope of the Treasury committee’s inquiry into how tax policy is made, how tax collection is administered and how to address the vulnerability of the tax base.

Old friends and new.

Background to the First-tier Tribunal decision in Fab Cleaning Management.

The charges that arise on discretionary trusts.

The practical implications of the new tax rules on dividends.

Is HMRC applying the law correctly in relation to certain flat rate scheme categories?

The interaction between FRS 102 and the new loan relationship legislation.

Proper electronic archives required.

An overview of the tax implications relating to the travel industry.