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This week's opinion: 8 January 2026
MTD: how will it be viewed in 20 years’ time?
Review of 2025
Year of speculation
The meaning of ‘reasonably required’
Be reasonable!
Tariffs and customs: practical options for small and medium-sized businesses trading with the US
Navigating new terrain
Tax consequences of buying and selling plant and machinery
New van, anyone?
MTD: Turning preparation gaps into advisory opportunities
Eye on the prize
Q&A: Budget 2025: EIS and VCT changes – implications for investors
Budget 2025: EIS and VCT changes – implications for investors.
This week's opinion: 18 December 2025
Accuracy of automatic penalties questionable
Umbrella legislation drives agencies into the impact zone
Tricky conditions
Budget changes relating to vehicles
Happy motoring?
Budget 2025: inheritance tax changes
Slight sweetener
VAT in 2025 – relative calm
A year of rumours
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Readers’ forum: Do deposits create a problem with cash accounting scheme?
Readers' forum: Alphabet shares and rights attached to them
Readers’ forum: Too late for reinstatement of VAT number?
Readers’ forum: Clarke’s farm
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NEWS
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Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered
Thousands of returns filed over festive period
DEADLINE DATES
Deadline dates for February 2026
CASES
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Amount payable comprised both payments
HMRC appeals image rights issue
Effect of binding closure notice on income tax enquiry
Income tax refund forms part of estate
Full decision required before further appeal possible
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This week's opinion: 8 January 2026
Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered