IN BRIEF

Why the merging of income tax and NICs would be a mistake.

The tribunal takes a broad view on what is ‘in substance’ about the amount of the partnership’s profits.

Certain cryptoassets are added to the investment transactions list.

Although VAT law does not consider the healthiness of food products when determining their VAT position, it is often assumed that healthy food is VAT free while more indulgent snacks are subject to VAT at 20%. Could an appeal brought by Morrisons be about to make that assumption a reality?

Did the judge reach the wrong answer on s 75A?

There are a lot of EU tax policy developments expected in 2023, despite it being only a year away from the 2024 EU elections.

Rough justice.

HMRC has made it known that it would like certain taxpayers to voluntarily disclose more information on their tax returns. What does this mean, and should taxpayers follow its advice?

It’s good to TalkTalk.

A little-known tax relief could help.