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Among other business and employment activities, a client is also a part-time self-employed lorry driver working for various businesses in different locations

CIOT: errors in full-payment entries should apply only at end

Weiser (TC2178)

By Ray Chidell and Ian Sutton; £68.50

Can the spouse or civil partner of a dentist become a partner in their professional business? If so, is there then any limitation on the level of profit that might be allocated to them?

Claims for “use of home as an office” costs can cause uncertainty...

Hansard, 12 November 2012, vol 553, no 68, col 2W

HMRC to form electronic data link with DWP

Payroll Alliance poll seeks better understanding of outlay

Seacourt Developments Ltd (TC2198)

Grant Bowman t/a The Janitor Cleaning Company (TC2284)

MIKE TRUMAN analyses the Upper Tribunal’s judgment in UBS AG & Anor v HMRC [2012] All ER (D) 179

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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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NEWS

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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Deadline dates for October 2026

CASES

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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