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HMRC investigations
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Staying on the right side of HMRC when online trading
On the straight and narrow
CRS: you can run but you can’t hide
You can run but you can’t hide
How data drives HMRC’s tax investigation campaigns
Risky business
Thoughts from CIOT on raising standards in the tax advice market
Who will keep watch?
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
180 degree turn: Northumbria Healthcare NHS Foundation Trust
180 degree turn
HMRC’s increased tax investigation activity
Knock knock … who’s there?
Autumn statement 2023: IR35 off-set rule
Correcting the balance
London Tax Network Tax Conference 2023
Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because...
Learning from the R&D tax relief enquiry process
Paving the way
HMRC clearance process for a close company
Clearing a path through
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Tax tip: Work from home allowance
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Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product