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Income Tax

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Upper Tribunal decision in Osmond & Allen premium icon
Osmond & Allen: the sequel
30 Jun 2025
Restriction of income tax losses and Macdonald (TC9504) premium icon
On a commercial basis
23 Jun 2025
Making tax digital – time to get ready premium icon
Time to get ready
23 Jun 2025
Wealth taxes do not work premium icon
Squeezing the rich
16 Jun 2025
Implications of the decision in Quillan premium icon
Keep alert
02 Jun 2025
Readers’ forum: Can relief be claimed for gain on sale of shares? premium icon
Repeating the cycle
19 May 2025
Basis period rules: are we on the right path? premium icon
Are we on the right path?
02 May 2025
Readers’ forum: Is there a VAT issue with equipment sold in Austria? premium icon
Re-selling equipment
02 May 2025
Readers’ forum: Can beneficiary living abroad claim repayment of income tax? premium icon
Foreign beneficiary
07 Apr 2025
Malta: a former British colony offering stability for non-doms premium icon
Malta – another choice for non-doms
24 Mar 2025
How MTD will work for joint landlords premium icon
Property problems
17 Mar 2025
Osmond and Allen 3: the other issues premium icon
Osmond and Allen: the other issues
04 Feb 2025
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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