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Succession planning

Analysis of the decision in Kalinga Holdings Ltd (TC9812).

Sparking the fuse

When taxes collide

Under the spotlight

All’s fair in love and war

The final countdown

Why AI will help turn the tide for the UK’s shelved post-Brexit border project.

The missing piece of the jigsaw.

What goes around comes around

Magic beans: The Grimm fairy tale

Whistleblower rewards

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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

MOST POPULAR

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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