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Income Tax

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Evidence is unconvincing premium icon
A Ryan-Munden (TC889)
06 Jun 2011
Too late to be excluded premium icon
Colin Swingler (TC1106)
31 May 2011
Voluntary payments allowed premium icon
Allan (TC991)
26 May 2011
A matter of timing premium icon
Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD
24 May 2011
Conditions are satisfied premium icon
Kevin Joseph-Lester t/a Scaffold Access Services (TC990)
24 May 2011
Purposive approach adopted premium icon
Deutsche Bank Group Services (UK) Ltd (TC944)
23 May 2011
Tax dispenser premium icon
A company in the security industry employs more than 500 guards under PAYE and would like a dispensation to cover travel and subsistence costs
17 May 2011
RTI reporting moves forward another step
Data accepted through electronic data interchange until 2014
17 May 2011
No set off permitted premium icon
CRC v Cotter, Chancery Division
17 May 2011
New version of PAYE tools available premium icon
Update should be automatic
16 May 2011
Beating the ticking time bomb
RACHAEL DOWN explains why it pays for employers to file returns promptly
10 May 2011
Private practice premium icon
JOHN NEWTH considers the First-tier Tribunal's decision in the case of Ian Mitchell
10 May 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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NEWS premium icon
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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 Scottish government consults on air departure tax
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CASES premium icon
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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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