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Capital goods scheme and pre-registration input tax for private schools
Turning back the clock
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
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READERS'
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK