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

Neil Warren

Neil Warren CTA(Fellow) is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.

ARTICLES

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Key to the door

Sparking the fuse

Losing the treats

Bad hair day

A year of rumours

Ticking the boxes

Playing the odds

Registration trap

Carpet madness

Welcome changes

Enjoy the crumbs

Horror show

Show

12

Results

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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

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Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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