Issue : Vol 195, Issue 4991

Robbing the rich to give to the poor

Osmond & Allen: the sequel

Clarity and reform

Let’s get better

Land required

Finfluencers: living the dream or creating a nightmare?

When might the cash accounting scheme benefit a small business?

Readers’ comments on recent articles and topical issues.

State pension

Capital gain holdover

Freehold owner

Flat rate scheme

Can loss be claimed via a negligible value claim? A client of mine was a remittance basis user through to 5 April 2025. They did not make a foreign capital loss election under TCGA 1992, s 16ZA. From...

Agents who receive incorrect class 2 National Insurance computations for 2024-25 for their clients should not need to take any further action, HMRC has confirmed to the ATT and the CIOT. The...

Tax reliefs for charities and their donors were around £6.7bn for 2024-25, up 5% year-on-year, HMRC statistics reveal. This comprised of £4.75bn of reliefs for charities and £1.92bn...