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Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax profession.

Hasta la vista, taxpayers

Aiming for perfection

Rise of artificial intelligence

Careless conduct and professional advice

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Basis period reform

Getting it right

New low point

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Navigating overseas R&D relief changes

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Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt? Readers’ forum: Too good to be true? Readers’ forum: Making optimum use of the annual allowance Readers’ forum: Self-employed client uses own equipment for PAYE job

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
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NEWS

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Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US

DEADLINE DATES

Deadline dates for October 2025

CASES

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Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension

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Deadline dates for October 2025