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This week's opinion: 27 November 2025
So was it mansions or milkshakes?
Inheritance tax on pension funds from 6 April 2027 – a serious future problem
Don’t think twice, it’s all right
Judicial review application granted in Aubrey Weis v HMRC
Weis after the event
US-connected transactions: involving US advisers
Bring them over
Challenging an HMRC assessment without proper business records
Ticking the boxes
Q&A : The Upper Tribunal refused HMRC permission to appeal in CRC v Ducas [2025] STC 1843
The Upper Tribunal refused HMRC permission to appeal in
CRC v Ducas
[2025] STC 1843.
This week's opinion: 20 November 2025
Raw data must be handled
with care
Review of the impact of last year’s October Budget
Rethinking wealth planning
Understanding the agency rules
Check the small print
Supreme Court’s decision in Northumbria Healthcare NHS Foundation Trust
Revels ended
Upper Tribunal decision in Investment and Securities Trust Ltd v CRC
One of these things
Dealing with an employee benefit trust on an M&A transaction
Traps ahead
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Readers’ forum: Is HMRC enquiry into historic undeclared income valid?
Readers forum: Too good to be true
Readers’ forum: Are you loan-some tonight?
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NEWS
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Revenues soar in first seven months of 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims
Numbers of wealthy individuals leaving the UK will keep rising
DEADLINE DATES
Deadline dates: 6 November 2025
CASES
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Promoter failed to notify arrangement
Arrangements were solely to avoid tax
No arguable errors of law in First-tier Tribunal’s decision
Import VAT on goods not owned by claimant
No goodwill to recognise in accounts
MOST POPULAR
Revenues soar in first seven months of 2025
This week's opinion: 27 November 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims