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

Naomi Wells

Naomi Wells is a private client tax partner at Azets. She can be contacted at naomi.wells@azets.co.uk.

ARTICLES

Temporary easement

Charitable donations: Part 2

Charitable donations: Part 1

Let’s clarify

Staying offshore

Show

12

Results

READERS' FORUM premium icon

Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 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

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

MOST POPULAR

Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

back to top icon