UK tax answers, cited to the source
Worked answers to questions UK accountants ask, each grounded in legislation, HMRC manuals and case law, with every source linked. This is how Fiscari answers: cited to the paragraph, or not at all.
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Working from home tax relief 2026-27: who can still claim
The employee deduction ended on 6 April 2026. What employers can still pay tax-free, and the self-employed flat rates.
Salaried member rules for LLPs: the three conditions
Conditions A, B and C under ITTOIA 2005, and what the Supreme Court decided in BlueCrest about significant influence.
Trivial benefits: the £50 rule and the £300 director cap
The four conditions in ITEPA 2003 s323A, and how the annual cap works for directors of close companies.
Private residence relief: final period and lettings relief
The final-period exemption by disposal date, the 36-month extension, and lettings relief after April 2020.
VAT Flat Rate Scheme: the limited cost trader test
When the 16.5% rate applies, what counts as relevant goods, and what does not.