Issue : Vol 195, Issue 4974

What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

Filing your claims

And then it was over

In Ashley v HMRC [2025] EWHC 134 (KB), Mike Ashley brought a claim against HMRC arising from an alleged breach of his data protection rights following the making of a tax closure notice. His...

VAT planning when booking business travel or hotel accommodation?

Permanent residence

Profitable partnership

Trading company

Gondola

Tax implications of wearing and selling vintage clothing. One of my clients has a shop selling ‘vintage’ decorative items for the home such as art prints, lights, coffee tables, vases,...

From April 2025, HMRC says it will write to taxpayers whose 2023-24 self-assessment tax return shows their income from these sources was close to, or over, £50,000 to let them know that they may...

The financial thresholds for determining the size of a company under the off-payroll working rules are set to increase from 1 April 2025, HMRC has confirmed to ICAEW. In line with the Companies...

Treasury ministers have refused any suggestion of a compromise offered by farming unions and organisations in connection with the planned changes to inheritance tax which take effect from April 2026....