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Income Tax

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Readers’ forum: Tax treatment of incentive upfront payment premium icon
Loan or salary?
16 Sep 2024
Readers’ forum: What is the basis of the legal obligation to disclose errors? premium icon
Disclosure of errors
16 Sep 2024
Effect of removing taxpayers from self assessment premium icon
Unhappy returns
09 Sep 2024
Open letter to the chancellor of the exchequer Rachel Reeves premium icon
Making tax digital – time to stop
05 Aug 2024
Readers’ forum: Will free yoga lessons incur tax and National Insurance liabilities? premium icon
Work and relaxation
05 Aug 2024
Readers’ forum: How will proceeds of company sale be taxed? premium icon
Selling IFA company
05 Aug 2024
Readers’ forum: Can relief be obtained through self assessment?
Self-employed client
29 Jul 2024
Readers’ forum: Tax implications of an author’s income and expenses premium icon
A bookish enterprise
01 Jul 2024
Reflections on demergers premium icon
Reflections on demergers
13 May 2024
Paul Brown v CIR: discussing collective knowledge premium icon
Collective knowledge
06 May 2024
A locker is a permanent establishment in Germany premium icon
Not just a locker
06 May 2024
Readers’ forum: How should couple be taxed on business incorporation? premium icon
Property incorporation
06 May 2024
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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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