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Making tax digital for income tax is now live

Clearing a path

Lessons from early adopters

Mind the principal

Turning the screw on CIS compliance

First-tier Tribunal rules that giant marshmallows are not confectionary in Innovative Bites Ltd (TC9831).

Spreading the word through social media

Timing, timing, timing!

Simpler planning?

Find the exit

Succession planning

Analysis of the decision in Kalinga Holdings Ltd (TC9812).

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Readers’ forum: Garden retreat Readers’ forum: Google advertising invoices: will Irish VAT be charged? Readers’ forum: Saving SDLT on second home? Readers’ forum: How to minimise potential chargeable lifetime transfers New Queries: 16 April 2026

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NEWS

Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts Visitor levy applies in Cardiff from April 2027

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Deadline dates for May 2026

CASES

Employee expense claims were invalid Government funding was consideration for supplies Best judgment assessment was reasonable Discovery assessments are valid Lack of evidence to show gift was genuine

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This week's opinion: 16 April 2026 Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts

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