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Income Tax

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Readers’ forum: IHT implications of waiving dividend entitlement premium icon
‘Waiving’ goodbye
14 Aug 2023
Readers’ forum: Reducing payment on account mid-way through the year premium icon
Self assessment
14 Aug 2023
Readers’ forum: Has grazing rights income caused a late registration? premium icon
Grazing
14 Aug 2023
Readers’ forum: Declaring rent on returns premium icon
Repairing lease
07 Aug 2023
Adjudicator’s Office 2022-23 annual report premium icon
Focus on the customer
31 Jul 2023
Readers’ forum: Capital gains tax on disposal of shares premium icon
Shares to children
24 Jul 2023
OpRA in action premium icon
A good offer
17 Jul 2023
Reasonable excuse for failure to notify premium icon
Key change
10 Jul 2023
Readers’ forum: Is there a requirement to register for Irish PAYE? premium icon
Haulier conundrum
10 Jul 2023
Readers’ forum: Does giving consent to change share rights cause tax issues? premium icon
School fees
10 Jul 2023
Readers’ forum: IRS calling for US tax returns premium icon
US tax returns
03 Jul 2023
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 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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