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Policy
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Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Tax gap – who’s the target
Who’s the target?
Annual review of the tax profession
What is and what has been
Thoughts from CIOT on raising standards in the tax advice market
Who will keep watch?
Raising standards in the tax advisory market
Muddled thinking
Impact of tertiary VAT legislation
Force of law
Symbiotic dance of tax policy and technology
Navigating the nexus
HMRC VAT helplines - different approach needed
Changing platforms
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Should client claim substantial shareholdings exemption?
Isolating risk
Merging research and development schemes
How can two become one?
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Tax tip: UK employees who leave the UK and work overseas
Readers’ forum: Most efficient way to make a gift and protect son’s assets
Readers’ forum: Would capital receipt be subject to CGT?
Readers’ forum: Is it too late to put deposit in joint names?
Readers’ forum: Business splitting problem?
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NEWS
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Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers
In brief: 12 December 2024
DEADLINE DATES
Deadline dates for January 2025
CASES
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HMRC’s behaviour was reasonable
Understandable confusion not helped by HMRC
Too late to provide new evidence
Burden of proof rests mainly with HMRC
Expenditure was neither subsidised nor contracted out
MOST POPULAR
This week's opinion: 12 December 2024
Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers