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Income Tax

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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
Pros and cons of salary sacrifice for acquiring an electric company car premium icon
Best thing since sliced bread?
16 Oct 2023
Readers’ forum: Is relief available for company put through liquidation? premium icon
Entrepreneur’s retirement
09 Oct 2023
Readers’ forum: Is relief available for income from home rental? premium icon
Rental income
25 Sep 2023
Readers’ forum: Should rental income be taxed on company or individual? premium icon
Question of interest
25 Sep 2023
Readers’ forum: Treatment of shares in ‘rescued’ company premium icon
EIS withdrawal
18 Sep 2023
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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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