Income Tax

Taxing celebrities’ income from the exploitation of image rights

When does an expense in the accounts of a business fail to be deductible?

M Allan v CRC, Upper Tribunal (Tax and Chancery Chamber)

D White (TC4234)

The First-tier Tribunal’s view of eligibility of relief on trading losses

Audit office praises department’s approach to recommendations

Tax professionals’ views of the industry’s hottest topics

Liability of income from assets owned jointly by spouses or civil partners

Is there a relatively easy way to include hassle-free claims for protective clothing?

Inheritance of a Manx company

HMRC have backtracked on their ambition to temporarily withhold details of PAYE code changes from workers.

D Patel (TC4225)