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Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes?

Taxpayer behaviour adapts to tax thresholds

The genie’s out

Don’t walk away

Where’s Wallet? – revisited

Finding the balance

Stamp duty land tax and periodic tenancies.

Coming clean

Solving the problem of unscrupulous advisers

Phoenixism rises again

Honestly deliberate

Hiding in plain sight

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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026

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NEWS

English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT

Third slide

Deadline dates for October 2026

CASES

Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK

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This week's opinion: 17 September 2026 English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices

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