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HMRC’s new online R&D tool not quite there yet

Acquittal under Kittel

Swings and roundabouts

Unlocking the tax secrets of pensions

It’s personal

Direct debt recovery

How much tax is collected from defaulters?

Steering a clear course

Giving a FIG

A Prudent[ial] balance?

Trojan horse of global expansion

VAT and prepayments for private education.

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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?

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Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums

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This week's opinion: 9 October 2025 Guide to missing trader fraud and the Kittel principle Families face new inheritance tax pressures Corporation tax deductions on pension contributions Personal liability notices – a growing risk

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