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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Losses denied

Temporary easement

HMRC’s latest success in a domicile case.

2025: A Tax Odyssey – file your return from space

Challenging times

Blowing the whistle

Cash basis versus accruals basis

Principle and design

Understanding US sales tax as against VAT for European businesses.

Estate duties have always been controversial

Spring Statement: focus on tax fraud

Wind of change

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Feedback: 18 September 2025 Tax tip: Take account of all taxable supplies for VAT registration purposes Readers’ forum: National Insurance treatment of benefits while in the EU Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt?

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NEWS

Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US

Third slide

Deadline dates for October 2025

CASES

Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension

MOST POPULAR

Helpful opinion versus professional advice Inheritance tax changes miss their target Top slicing relief repayments – time to claim? Tax implications for non-residents Estate planning and pensions – what will the proposed changes mean for advisers?

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