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HMRC powers
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18
Proposals to build a modern, state of the art tax system
Aiming for perfection
Input tax and purchase invoice requirements
More words please
HMRC disclosures: doing the detective work
Detective work
Raising standards in the tax advisory market
Muddled thinking
Impact of tertiary VAT legislation
Force of law
HMRC VAT helplines - different approach needed
Changing platforms
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
HMRC’s powers, penalties and safeguards under review
Powers review
Dealing with a tax dispute and cost orders
Tax disputes
HMRC’s new data collection powers
Enhanced powers
Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd?
Beware of ghosts bearing gifts
R&D enquiries – Where are we going?
Where are we going?
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
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
DEADLINE DATES
Deadline dates for August 2024
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
MOST POPULAR
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