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Income Tax
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181
HMRC’s different stance on similar situations
One rule for some…
Readers’ forum: Do expenses create a problem for an EMI scheme?
Honorarium
Basis period reform – practicalities and pitfalls
Time is passing
Will R&D changes help to plug HMRC’s tax black hole?
Plugging the tax black hole
Tax considerations for e-sports players
Tax considerations for e-sports players
Readers’ forum: What is the tax point for registration purposes?
Holiday accommodation
Why a UK wealth tax would fail
Plucking the goose
Readers’ forum: Mitigating factors to avoid bankruptcy
Bankruptcy
Readers’ forum: Calculating shares issued to client after company transfer
Property portfolio
Robert Maas: my life in tax
Time to focus on other things
The UK taxation impact of marriage and forming a civil partnership – Part one: Income tax
Love and tax part 1: Income tax
Readers’ forum: Application of the term ‘reckonable service’
Australian pension scheme
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Practice tip: Does your CPD extend beyond technical updates?
Readers’ forum: Is VAT registration needed, despite all income being exempt?
Readers’ forum: Too good to be true?
Readers’ forum: Making optimum use of the annual allowance
Readers’ forum: Self-employed client uses own equipment for PAYE job
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NEWS
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Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
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HMRC launches MTD support for tax agents
Suspension of de minimis duty-free imports into the US
DEADLINE DATES
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CASES
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Input tax disallowed because all supplies were exempt
Assignment of partnership profits was not effective
No proof that rats ate taxpayer’s receipts
Employees were not eligible for payments
Concession for late returns was not an extension
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This week's opinion: 11 September 2025
Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents