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Readers’ forum: Can landowner charge VAT on new self-build project? premium icon
VAT
23 Mar 2026
Readers’ forum: TOGC: is VAT payable on purchase of pizza business? premium icon
VAT
16 Mar 2026
Readers’ forum: Deferred income premium icon
Incorporation
16 Mar 2026
PILON and the disability exemption premium icon
Clarity is vital
09 Mar 2026
Readers’ forum: Historical business-to-client invoices premium icon
VAT
09 Mar 2026
Upper Tribunal decision in The Boston Consulting Group UK LLP and others premium icon
Alarm bells still ringing
02 Mar 2026
Readers’ forum: Own goal? premium icon
Dual-purpose expenditure
23 Feb 2026
Preparing for the SAP S/4HANA migration deadline premium icon
Are you ready?
16 Feb 2026
Readers’ forum: Is the employment allowance available to a sole director? premium icon
NI employment allowance
09 Feb 2026
Readers’ forum: Delayed entry? premium icon
MTD
26 Jan 2026
Tariffs and customs: practical options for small and medium-sized businesses trading with the US premium icon
Navigating new terrain
05 Jan 2026
Readers’ forum: Too late for reinstatement of VAT number? premium icon
VAT de or re-registration
05 Jan 2026
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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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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
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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
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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
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