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Income Tax

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Pensions and losses premium icon
The potential problems when contributions are maxed out and losses arise are scrutinised by RICHARD CURTIS
11 Dec 2012
Maintenance charges premium icon
A limited company owns the freehold of a block of flats. The roof needs to be replaced and it is proposed that the leaseholders pay £625 per quarter to cover this, in addition to the normal maintenance charges. Will relief be available immediately or only after the repair expenditure is incurred by the company?
11 Dec 2012
Better data quality vital for move to real-time
80% of problems caused by bad info, warn HMRC
11 Dec 2012
Minor change to company car fuel rates
New amounts effective from 1 December 2012
11 Dec 2012
Business faces raft of tax changes
AIA up tenfold for plant and machinery
10 Dec 2012
PAYE: a Practical Guide 2012-13 premium icon
By Sarah Bradford; £58.50
07 Dec 2012
CTA changes put end to avoidance schemes
Bank levy and patent royalties also targeted
06 Dec 2012
Pensions dismay as allowances are cut
Lifetime limit for tax relief down to £1.25m from 2014/15
05 Dec 2012
Plans to police off-payroll bosses dropped
Taxman’s IR35 approach is sufficient, says government
05 Dec 2012
Osborne to address employee-owner worries
Treasury will look at reducing income tax and NI liabilities
05 Dec 2012
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
05 Dec 2012
Waiting for a lot premium icon
A management team is anticipating large rewards in a company buyout. CHRIS CHAPPLE looks at potential problems and their solutions
04 Dec 2012
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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