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Income Tax
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181
Reflections on demergers
Reflections on demergers
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
A locker is a permanent establishment in Germany
Not just a locker
Readers’ forum: How should couple be taxed on business incorporation?
Property incorporation
Media and sports stars’ tax obligations
Fame and fortune
Time to get involved in MTD testing
Ready for take-off?
HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Readers’ forum: Would transaction be taxed as income?
Transactions in securities
Impact of fiscal drag on National Insurance cuts
Relentless drip
Readers’ forum: Flat rate scheme dilemma
Change of business activity
Current issues on pensions and tax
The perfect mix?
Reaching for the stars: the story of the higher rate pensioner
Reaching for the stars
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus