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Readers’ forum: Tax treatment of interest paid to members of the club premium icon
Private golf club
09 Jun 2025
CJEU Malta ruling and tax residence in the EU premium icon
Substance over status
02 Jun 2025
Consultations targeting promoters of avoidance schemes and advisers facilitating non-compliance premium icon
Collateral consequences
23 May 2025
Expenses and benefits exemption rules premium icon
Nudge about exemptions
23 May 2025
Kaffel decision and late VAT registration premium icon
Horror show
23 May 2025
Sensory overload premium icon
Sensory overload
23 May 2025
HMRC’s let property campaign - new data premium icon
Fresh new data
19 May 2025
TAFR and tougher: consultation on behavioural penalty reform premium icon
TAFR and tougher
19 May 2025
Tax avoidance – morally wrong or a product of normal decision-making? premium icon
Is tax avoidance morally wrong…
12 May 2025
Rough tax justice – bizarrely? But it is unlikely to be repeated premium icon
Rough tax justice – bizarrely?
12 May 2025
The state of the profession premium icon
The state of the profession
02 May 2025
HMRC’s powers to address dishonest conduct by advisers premium icon
Honest, truly
02 May 2025
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READERS' FORUM premium icon
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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
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NEWS premium icon
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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
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CASES premium icon
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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
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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
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