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Double cab pick-up: a car or van? The answer might lie in the number of passenger doors, but even the physicist Erwin Schrödinger might have been bemused to find that HMRC has announced that soon it will no longer interpret the meaning of 'car' for Benefit In Kind (BIK) and capital allowance purposes in line with the VAT definition. It will, during a transitional period, accept that cars may be vans, meaning that advantage can be taken of the current rules for a time.

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HMRC's latest campaign aims to identify undeclared dividend income. As you all know, most small companies' accounts do not show the amount of dividends that have been paid to their owners. HMRC can calculate the level of distributions made by making a comparison of a company's reserves from one year to the next from its accounts submitted for Corporation Tax.

Some news outlets seem to think that there is a new form of  'taxi-tax'. There is no new tax but a dispute about VAT. We take a closer look at the issues.

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How was Self Assessment for you? I bet you have the same issue: a small band of taxpayers who bring their books in at the last minute.

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With less than a week to go before we reach the deadline for filing Self Assessment returns and the pressure well and truly mounting we are delighted, after last week's Poppadom sensation VAT case, to find yet another amusing First Tier Tribunal (FTT) decision to read over lunch.