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Income Tax

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Reaching for the stars: the story of the higher rate pensioner premium icon
Reaching for the stars
26 Feb 2024
Readers’ forum: Getting HMRC to repay tax wrongly deducted premium icon
No job, no tax?
19 Feb 2024
Readers’ forum: Should I use white space for routine estimates? premium icon
Use of estimates
29 Jan 2024
Practical differences between National Insurance and tax premium icon
Vive la différence!
22 Jan 2024
Readers’ forum: Implications of selling personal collection premium icon
Trading receipts
22 Jan 2024
Vermilion in the Supreme Court premium icon
Let justice decide
13 Nov 2023
Readers’ forum: Averaging election under ITTOIA 2005, s 326 premium icon
Furnished holiday let treatment
13 Nov 2023
HMRC clearance process for a close company premium icon
Clearing a path through
30 Oct 2023
Vineyards – managing the tax relief on the start-up premium icon
The grapevine
24 Oct 2023
Potted history of relevant motoring expenditure cases premium icon
Long and winding road
16 Oct 2023
Pros and cons of salary sacrifice for acquiring an electric company car premium icon
Best thing since sliced bread?
16 Oct 2023
Readers’ forum: Is relief available for company put through liquidation? premium icon
Entrepreneur’s retirement
09 Oct 2023
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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