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Income Tax
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184
Readers’ forum: Can gifts under payroll giving be backdated?
Payroll giving
Readers’ forum: Expenditure out of capital
Inheritance tax
Pension inheritance tax reform: a quiet revolution in the tax base
It’s all about the money
The end of director drawings as we know them?
The end is nigh
Readers’ forum: Gifts out of irregular income
Inheritance tax
Payrolling of benefits in kind: Lessons from early adopters
Lessons from early adopters
Transactions in securities and First-tier Tribunal decision in Oscroft
Timing, timing, timing!
Why digitalisation could simplify tax planning in the future
Simpler planning?
Readers’ forum: Employment-related loan
Inheritance tax
Readers’ forum: A retirement conundrum
Income tax
Crediting UK inheritance tax against German tax liabilities
When taxes collide
Agricultural tenancies under the spotlight
Under the spotlight
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READERS'
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime