Insights

Publications

MTD: Minimising The Delays?

VAT registered businesses with an annual turnover above the VAT threshold (£85,000) will be...

R&D tax relief: are you claiming yours?

New statistics released by HMRC show that small and medium sized enterprises (SMEs) are...

Last-minute warning for tax newbies

If HMRC have issued a notice requiring you to file a tax return for...

Making Tax Digital and VAT: getting the right software

The government’s Making Tax Digital (MTD) initiative is progressing more slowly than originally planned,...

Tax losses for farmers: not so simple

David Whiscombe comments on a tricky area. Normally, and subject to various conditions (including...

Online accounts: how going paperless with HMRC can be perilous

David Whiscombe counsels caution in going paperless with HMRC. Pretty much every organisation nowadays encourages...

Every little helps: a tip for students claiming tax back

David Whiscombe shares a tip for students. No: this is not a reference to...

McLaughlin: unmarried couples and tax

David Whiscombe comments on the (lack of) effect for tax purposes of the Supreme...

Digital exclusion: not pulling your finger out

David Whiscombe considers the significance for MTD of a recent VAT case. “Making Tax...

Carelessness and tax avoidance: the new rules

David Whiscombe comments for BrassTax on a change of legislation. If HMRC find that...

Nota Bene: contributory negligence

David Whiscombe comments for BrassTax on a recent case. Ben Associates (UK) Ltd [2018]...

Accidental taxable supplies

The VAT treatment of a sale or letting (a “supply” in VAT-talk) of property...