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This week's opinion: 19 September 2024
Apple state aid case: a win-win for Ireland.
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
How is the typical tax adviser evolving?
Who’s in the mirror?
Income tax on pensions scheme lump sums
Complicated business
Q&A: UBS v HMRC: who should settle an employee’s tax liability?
Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.
This week: 12 September 2024
There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show...
Effect of removing taxpayers from self assessment
Unhappy returns
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
Bitter disappointment for sweet treat maker as it loses a national minimum wage case
When sweet turns to sour
Recent changes to the LBTT additional dwelling supplement
House rules
Q&A: Will business property relief come under attack in the October budget?
Julie Butler discusses business property relief.
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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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
MOST POPULAR
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