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This week's opinion: 3 October 2024
Non-dom tax reform – not as simple as it may seem
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Trading losses and basis period reform
All at a loss
Income tax on pension scheme lump sums
Complicated business: Part 3
Dissenting opinions: caravans and VAT
Dissenting opinions
Q&A: New tips and gratuities legislation
Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.
This week's opinion: 26 September 2024
Immortality through Jaffa Cakes and VAT
Labour lifts ban on onshore windfarms
Winds of change
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC
To have and to withhold?
Income tax on pension scheme lump sums
Complicated business – part 2
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
Q&A: Host employers
Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures