When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFT...
Features
Features
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that med...
A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the...
Most popular reads
Latest briefings
Let me entertain you!
The relaxation of the lockdown rules hopefully means that staff and customers will be able to get together fo...
Autumn Budget 2021
Personal taxTax rates and allowances for 2022/23
Look at the numbers
Chancellor Rishi Sunak delivered his third Budget on 27 October, combining it with announcing the results of S...
An intangible problem
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Ta...
Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s deci...
An industry game changer?
The video game market has evolved into the UK’s most lucrative entertainment sector.
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, wh...