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Income Tax

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Nature of borrowing premium icon
W Green (TC1502)
21 Nov 2011
No tax on deposits premium icon
Total Mauritius Ltd v Mauritius Revenue Authority, Privy Council
17 Nov 2011
Enterprise not favoured, claim private firms
Tax measures criticised for lack of impact
17 Nov 2011
Treasury papers aim to ease personal taxes
Plans to give individuals more access to payment details
16 Nov 2011
Straddling the change premium icon
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
15 Nov 2011
Digitally transparent
HMRC have issued two consultations aimed at making tax simpler and easier to understand. MIKE TRUMAN is not convinced
15 Nov 2011
Give me a break premium icon
ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs
15 Nov 2011
National Insurance due on disguised remuneration
Regulations will come into force on 6 December
15 Nov 2011
Legitimate expectation premium icon
Admirals Locums and Bhadra (TC1416)
15 Nov 2011
No contractual obligation premium icon
CRC v Talentcore t/a Team Spirit, Upper Tribunal (Tax and Chancery Chamber)
14 Nov 2011
Wig and tax club premium icon
JOHN T NEWTH reviews the special provisions that affect practising barristers
08 Nov 2011
Too many errors premium icon
V Karnani (TC1469)
08 Nov 2011
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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026
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Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Consultation launched on air departure tax
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Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012
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