Comment & Analysis

Why a mixed partnership failed to claim the AIA

Does the VAT default surcharge regime achieve its purpose?

How you can give comfort to vulnerable taxpayers on low incomes

Reach the highest bough of retirement after a career in tax

A futuristic look at the past year in tax

A valiant VAT adviser comes to a family’s rescue

How gift aid works, and the special schemes it offers

An unlikely connection between Andrew Mitchell MP and Apollo Fuels

A critical look at government plans to simplify employee taxation

Exciting headlines don’t necessary make good tax policy

Challenging an HMRC decision about class 2 National Insurance contributions

Mass-marketed avoidance schemes look to be on the way out