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Comment & Analysis

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Trading losses and basis period reform premium icon
All at a loss
30 Sep 2024
Income tax on pension scheme lump sums premium icon
Complicated business: Part 3
30 Sep 2024
Dissenting opinions: caravans and VAT premium icon
Dissenting opinions
30 Sep 2024
Q&A: New tips and gratuities legislation premium icon
Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.
30 Sep 2024
This week's opinion: 26 September 2024

Immortality through Jaffa Cakes and VAT

23 Sep 2024
Labour lifts ban on onshore windfarms premium icon
Winds of change
23 Sep 2024
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC premium icon
To have and to withhold?
23 Sep 2024
Income tax on pension scheme lump sums premium icon
Complicated business – part 2
23 Sep 2024
Mainpay UT – Temporary workers – deductibility of subsistence expenses premium icon
Workplace permanence
23 Sep 2024
Q&A: Host employers premium icon
Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.
23 Sep 2024
This week's opinion: 19 September 2024
Apple state aid case: a win-win for Ireland.
16 Sep 2024
Is it time to review the court system for resolving tax disputes? premium icon
Justice delayed is justice denied
16 Sep 2024
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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