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Income Tax
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178
Reaching for the stars: the story of the higher rate pensioner
Reaching for the stars
Readers’ forum: Getting HMRC to repay tax wrongly deducted
No job, no tax?
Readers’ forum: Should I use white space for routine estimates?
Use of estimates
Practical differences between National Insurance and tax
Vive la différence!
Readers’ forum: Implications of selling personal collection
Trading receipts
Vermilion in the Supreme Court
Let justice decide
Readers’ forum: Averaging election under ITTOIA 2005, s 326
Furnished holiday let treatment
HMRC clearance process for a close company
Clearing a path through
Vineyards – managing the tax relief on the start-up
The grapevine
Potted history of relevant motoring expenditure cases
Long and winding road
Pros and cons of salary sacrifice for acquiring an electric company car
Best thing since sliced bread?
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product