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tax treatment

HMRC’s consultation into the taxation of US LLCs – why it matters and who is affected premium icon
Pulling in the same direction
27 Jul 2026
HMRC’s consultation paper on distributions: is the legislation really unfit for purpose? premium icon
Making a distribution
13 Jul 2026
Betting on the blockchain: the tax treatment of prediction markets premium icon
Take a bet?
13 Jul 2026
Wimbledon season: Hospitality corporation and employment tax considerations for businesses premium icon
Champagne and strawberries, anyone?
06 Jul 2026
Schrödinger’s taxpayer: HMRC’s uncertain tax treatment regime defies logic premium icon
Schrödinger’s taxpayer
29 Jun 2026
US-connected transactions: involving US advisers premium icon
Bring them over
24 Nov 2025
Tribunal decision on cooking alcohols leads to HMRC policy change premium icon
Cooking up clarity
08 Sep 2025
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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