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Income Tax

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Readers’ forum: Portfolio career premium icon
How many sole trades?
08 Dec 2025
First impressions of the 2025 Budget premium icon
Extraordinary chaos
01 Dec 2025
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COP8
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Understanding the agency rules premium icon
Check the small print
17 Nov 2025
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PAYE
17 Nov 2025
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Corporation tax and VAT
10 Nov 2025
Construction, aggregates and farming premium icon
A rock and a hard place
27 Oct 2025
Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan premium icon
Quill[an] is mightier than the sword
13 Oct 2025
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Cycle to work
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How to disclose
06 Oct 2025
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False advertising
01 Sep 2025
Court of Appeal’s decision in Beard v CRC premium icon
It’s a dividend, Jim…
11 Aug 2025
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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