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VAT mixed supplies and United Carpets (Franchisor) Ltd (TC9596) premium icon
Carpet madness
18 Aug 2025
When hybrid working results in a permanent establishment for the employer premium icon
Permanently established
11 Aug 2025
E-invoicing gives you time to read this article premium icon
E-invoicing – the gift of time
11 Aug 2025
Readers’ forum: Input tax on tickets of overseas parent company staff premium icon
Exhibition tickets
11 Aug 2025
Business property relief and its application to corporate groups premium icon
Group of death!
04 Aug 2025
Readers’ forum: Advice from unregulated firm premium icon
Dodgy research and development advice
04 Aug 2025
What does single worker status have to do with tax? premium icon
What’s tax got to do with it?
28 Jul 2025
Holding an owner-managed business shareholding through a personal company premium icon
Wood for the trees
28 Jul 2025
Readers’ forum: Taxation of long service testimonial awards premium icon
Longstanding employee
28 Jul 2025
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Undue influence
21 Jul 2025
It pays to attend to the detail of R&D claims premium icon
Traps for the unwary
14 Jul 2025
Readers forum: Taxing gains and losses premium icon
Crypto client
14 Jul 2025
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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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