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

Huw Griffiths

Huw Griffiths is a partner at Claritas Tax. He can be contacted by email: Huw.Griffiths@claritastax.co.uk and tel: 0204 548 4317.

ARTICLES

The First-tier Tribunal decision in Paul Collingwood.

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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

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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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