Features

Hargreaves-Lansdown-case-payments-online-income-tax
Payments by online platforms
1 May 2018

Bill Dodwell considers the impact of the Hargreaves Lansdown case on whether payments by an online platform to its investors should be subject to income tax

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Coporation tax loss relief
1 May 2018

Joe Brough provides a back to basics guide to corporation tax loss relief

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Demergers
1 May 2018

Kiret Singh looks at the real issues faced when dealing with demergers

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Reasonable excuse
1 May 2018

Michael Steed looks at the shifting landscape regarding mental health awareness and asks if there are any discernible trends in tribunal decisions, pressure from the media, or HMRC policy as to what constitutes a ‘reasonable excuse’

cases-Accelerated-Payment-Notices
Accelerated payment notices
1 May 2018

Ross Birkbeck considers the effect of recent cases on Accelerated Payment Notices

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Cryptocurrencies

Jon Claypole and Ezra Dulberg highlight the many challenges in store for the taxation of cryptocurrencies

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Input tax
1 May 2018

Neil Warren explains when input tax claimed or not claimed by a business might need to be adjusted in the future if it changes its intentions

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Discovery Assessments
1 May 2018

Keith Gordon considers a recent Upper Tribunal case which revisits the question as to when a discovery assessment is valid

Making-tax-digital-for-business
Making Tax Digital
1 May 2018

Sharron West provides an update on how MTD will affect small and micro businesses

Technical

The Government have announced that the tax and National Insurance (NI) relief offered through childcare vouchers will remain available to new applicants for a further six months