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85
Readers’ forum: Student accommodation and change of use to holiday lets
Model changes
Highlights of the CIOT autumn conference
Meeting points
Readers’ forum: Providing a limited company with tax-efficient funds.
Personal service company
Readers’ forum: Will loan write off be taxed as a ‘distribution’?
Friendly loan
Changes to creative tax reliefs
Getting creative
Readers’ forum: Tax-free travel and subsistence for director
Travel and subsistence
IR35 investigations
Some additional points…
Benefits of creating an employee owned trust
Benefits all round
Readers’ forum: What to do about EBT reporting error?
Potential reporting dilemma
VAT and property rental - rule changes (including TOMS)
Flawed approach to TOMS
Readers’ forum: Where does tax liability lie?
Off payroll conundrum
VAT on electric vehicles and home charging
Electric supply
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READERS'
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Readers’ forum: VAT reduction for children’s meals – and service charges?
Readers’ forum: Residential lease extension
Readers’ forum: Is all lost?
Readers’ forum: FIG reporting
New queries: 2 July 2026
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NEWS
Read All
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt