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

Allison Plager

Allison is deputy editor of Taxation. She is an award-winning journalist on pensions.

ARTICLES

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More carrots?

Measures are too widely drawn

We’re not sure...

It’s flat and we love it

Challenging times

And then it was over

Business as usual

New but the same

Sunny holiday

Of bills and kings

Over in a flash

Spice of life

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12

Results

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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

Third slide

Deadline dates for January 2026

CASES

Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created

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