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Income Tax

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Readers’ forum: Use of the IHT relief for gifts out of income premium icon
Gifts from income
13 Jan 2025
Readers’ forum: Tax effects of moving in with the in-laws premium icon
Wishes fulfilled
13 Jan 2025
Readers’ forum: Can input tax be claimed on costs paid for relocation? premium icon
Moving to Manchester
06 Jan 2025
Readers’ forum: Should I advise my client to declare income? premium icon
Slack lawyers
16 Dec 2024
Readers’ forum: Is hairdresser using the wrong category? premium icon
Flat rate scheme
08 Oct 2024
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd premium icon
Rough tax justice – finally?
30 Sep 2024
Readers’ forum: Should my client be in self assessment? premium icon
Confusing guidance
23 Sep 2024
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
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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026
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English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT
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Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK
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This week's opinion: 17 September 2026 English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices
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