Issue : Vol 193, Issue 4936

All HMRC employees are not the same

Climbing mount improbable

Under the disguise

Reflections on demergers

Be Prudent[ial]…

Ian Worth discusses how HMRC lost the inward processing tribunal case.

National Insurance for a client working for a foreign company.

Company car scheme

High-income child benefit charge

Share purchase

Quasi-partnership

Unfair capital gains tax charge? My client’s elderly mother went into a nursing home about four years ago. For a while, it looked as if she might be able to return to her home to live but after...

Self assessmentSome 295,250 taxpayers submitted their 2023-24 self-assessment tax return in the first week of the new tax year, of whom about 67,870 people filed on 6 April, HMRC has revealed. This...

Recent HMRC figures show that UK workers contributed a total £235.4bn in PAYE income tax in 2023-24, an increase of 11.4% compared to the 2022-23 total of £211.3 billion. This is the...

Cryptoasset investors must keep up-to-date records to ensure they pay the right amount of tax, the Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) have...