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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Tied up in knots

Turning back the clock

Taxing times for schools

Weighing up the odds

More words please

Force of law

Changing platforms

Crystal ball time

Reaching for the stars

Light in the tunnel

Twelve Christmas treats

Beware exceptions

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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026

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NEWS

English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT

Third slide

Deadline dates for October 2026

CASES

Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK

MOST POPULAR

This week's opinion: 17 September 2026 English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices

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