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trading
Basis period rules: are we on the right path?
Are we on the right path?
Finding a partnership’s trade or business after GCH Corporation Ltd
Show business or no business
Nature of trading stock
I’m asking ‘for a friend’
HMRC enquiries on customs duty compliance rise
On the increase
Capital allowances on trading premises
The shipping forecast
Trading allowance – simplicity with strings
Simplicity with strings
Importance of trading for business property relief
Wedding plans
More and more at a loss ...
Mindful of the challenging economic outlook, SARAH TURGOOSE and MIKE DOWN take a look at the rules and restrictions for sideways set off of trading losses
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime