Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Taxation | Your partner in tax law, practice and administration

Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue
FEATURES
RECENT ARTICLES
This week's opinion: 21 May 2026 premium icon
Quarter of a century of Tolley’s Taxation Awards
19 May 2026 / Andrew Hubbard
Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL premium icon
Rough tax justice – hopefully not!
18 May 2026 / Dave Chaplin, Chris Leslie
What can go wrong in capital reduction demergers premium icon
Reorganised chaos
18 May 2026 / Stephanie Newman, Lydia Hutchinson
Woodlands deferral relief – does it have any value? premium icon
If you go into the woods today
18 May 2026 / Fred Butler, Julie Butler FCA
Wilders: share loss relief and a failed shipwreck venture premium icon
Hidden treasure?
18 May 2026 / Michael Avient, Jonathan Levy
Q&A: Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes? premium icon
Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes?
18 May 2026 / Scott Harwood
This week's opinion: 14 May 2026 premium icon

Taxpayer behaviour adapts to tax thresholds

11 May 2026 / Andrew Hubbard
Impact of social media on tax advice in the UK premium icon
The genie’s out
11 May 2026 / Mark Lee
Walking away from contractors is the wrong conclusion premium icon
Don’t walk away
11 May 2026 / Sue Robinson
Situs of cryptoassets for UK tax purposes premium icon
Where’s Wallet? – revisited
11 May 2026
View All
LATEST ISSUE
Card image
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: Is VAT payable on extra charge of £1 per drink to pay singers? Readers’ forum: Financial compensation Readers’ forum: A gift by any other name? Readers’ forum: Worthless shares New Queries: 21 May 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
HMRC issues fraud warning on use of ‘bills of exchange’ to pay tax Advance tax certainty service to launch in July Electricity supplied from public points is standard rated, confirms HMRC Record number of taxpayers file self-assessment returns in April Tax adviser registration online checker tool available
DEADLINE DATES
CASES premium icon
Read All
Requirement to notify HMRC was not met Projects did not meet BEIS requirements Charitable donations qualify for relief No reasonable excuse for paying VAT late Taxpayer’s behaviour was reasonable
MOST POPULAR
HMRC issues fraud warning on use of ‘bills of exchange’ to pay tax Requirement to notify HMRC was not met This week's opinion: 21 May 2026 Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL Advance tax certainty service to launch in July
Copyright © 2026 LexisNexis
back to top icon