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Paul Falvey

Paul Falvey is a tax partner at BDO. He can be contacted by email: Paul.falvey@bdo.co.uk and tel: 07773 108078.

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Trust in trusts

Light through the trees?

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Readers’ forum: Do deposits create a problem with cash accounting scheme? Readers' forum: Alphabet shares and rights attached to them Readers’ forum: Too late for reinstatement of VAT number? Readers’ forum: Clarke’s farm New Queries: 8 January 2026

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NEWS

Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period

Third slide

Deadline dates for February 2026

CASES

Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible

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This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered

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