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Income Tax
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181
Readers’ forum: Tax treatment of compensatory payment
False advertising
Court of Appeal’s decision in Beard v CRC
It’s a dividend, Jim…
Readers’ forum: What is the tax position of a free company lunch?
Free lunch
Estates in the course of administration
Estates in the course of administration
Upper Tribunal decision in Osmond & Allen
Osmond & Allen
: the sequel
Restriction of income tax losses and Macdonald (TC9504)
On a commercial basis
Making tax digital – time to get ready
Time to get ready
Wealth taxes do not work
Squeezing the rich
Implications of the decision in Quillan
Keep alert
Readers’ forum: Can relief be claimed for gain on sale of shares?
Repeating the cycle
Basis period rules: are we on the right path?
Are we on the right path?
Readers’ forum: Is there a VAT issue with equipment sold in Austria?
Re-selling equipment
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
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