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Business asset disposal

VAT rules for artwork and margin scheme I have been asked by an art gallery client about which items he buys and sells will qualify for the margin scheme, ie where he can account...

Negligible value claim

Pre-trading or present expenditure

VAT

Travel compensation

Ticket sales: could agent be treated as principal by HMRC? One of my clients is trading very well as the middleman for cookery classes and food tasting events. His business model...

De minimis rules

NIC

VAT disbursement or recharge

How many sole trades?

Confusion with property deal; can the situation be salvaged? I have taken on a new client, whose previous adviser did not understand the rules on VAT and property and, most...

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READERS' FORUM premium icon

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

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

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Deadline dates for March 2026

CASES

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

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