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Income Tax

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Readers’ forum: Flat rate scheme dilemma premium icon
Change of business activity
25 Mar 2024
Current issues on pensions and tax premium icon
The perfect mix?
26 Feb 2024
Reaching for the stars: the story of the higher rate pensioner premium icon
Reaching for the stars
26 Feb 2024
Readers’ forum: Getting HMRC to repay tax wrongly deducted premium icon
No job, no tax?
19 Feb 2024
Readers’ forum: Should I use white space for routine estimates? premium icon
Use of estimates
29 Jan 2024
Practical differences between National Insurance and tax premium icon
Vive la différence!
22 Jan 2024
Readers’ forum: Implications of selling personal collection premium icon
Trading receipts
22 Jan 2024
Vermilion in the Supreme Court premium icon
Let justice decide
13 Nov 2023
Readers’ forum: Averaging election under ITTOIA 2005, s 326 premium icon
Furnished holiday let treatment
13 Nov 2023
HMRC clearance process for a close company premium icon
Clearing a path through
30 Oct 2023
Vineyards – managing the tax relief on the start-up premium icon
The grapevine
24 Oct 2023
Potted history of relevant motoring expenditure cases premium icon
Long and winding road
16 Oct 2023
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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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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
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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
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This week's opinion: 17 September 2026 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
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