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Q&A: AG opinion in European Commission v Apple and Ireland premium icon
Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.
11 Dec 2023
This week's opinion: 7 December 2023
Respect shown for the late Alistair Darling
04 Dec 2023
Autumn statement 2023: IR35 off-set rule premium icon
Correcting the balance
04 Dec 2023
Reforms to research and development premium icon
Two become one
04 Dec 2023
Cryptoasset regulation developments premium icon
Patchwork of regulation?
04 Dec 2023
Backwards-looking interpretations of FA 2003, s 75A premium icon
Looking back
04 Dec 2023
Q&A: Sunset clauses extended for EIS and VCT premium icon
Nicholas Hyett discusses the extension of the VCT and EIS regimes.
04 Dec 2023
This week’s opinion: 30 November 2023
No rabbits from the chancellor’s hat
27 Nov 2023
First thoughts on the 2023 Autumn Statement premium icon
Read the small print
27 Nov 2023
New HMRC guidance a positive move for R&D tax relief premium icon
Positive move
27 Nov 2023
The ‘whole or main purpose’ test in relation to share exchange: recent case law premium icon

How big is a whole?

27 Nov 2023
Importance of trading for business property relief premium icon
Wedding plans
27 Nov 2023
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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
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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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