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Land required

Finfluencers: living the dream or creating a nightmare?

Will making tax digital solve the tax gap?

Regulation – surely inevitable?

On a commercial basis

Time to get ready

Enjoy the crumbs

HMRC updated guidance for schools in reclaiming VAT.

More carrot, less stick?

Squeezing the rich

In search of resolution

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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

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NEWS

VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

MOST POPULAR

This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity

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