In Timothy Raggatt QC v HMRC UKUT 0412, the upper tribunal held that a barrister with fluctuating income does not need to provide a reserve to pay his or her income tax but must still make adequate provisions to pay income tax as it falls due.
Nichola's SME W-update 4 January 2019
Happy New Year
A short update this week. If you have time over your cuppa, do try our Christmas Quiz.
Nichola's SME Tax w-update 21 December 2018
Hello
This is probably our last Web-update of the year. We are rounding off with some good news: HMRC have changed their guidance for directors.
Christmas 2024: The Business Angel
In this year's Tax & Accounting at Christmas Special, we review the tax and accounting treatments of items that relate to the festive season. Let's take a closer look at the tax breaks available for [business] angels. 
Nichola's SME Tax w-update 14 December 2018
Hello
What a week, in politics not tax. I was not going to mention the 'B' word though, as enough is enough.
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