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Wind of change

More on punditry services

Psychology of tax

Some thoughts and questions.

HMRC takes too long to close enquiries

Independent approach

Walking through fog

Malta – another choice for non-doms

Conflicting advice

Understanding the rise of Spanish tax demands in the UK: legal and procedural considerations.

Big rewards planned for whistleblowers.

Where are we now?

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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 Readers’ forum: Will a tax return be needed for guitar group? Readers’ forum: VAT due on gifts to theatre if seats are named after donor

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NEWS

One corporate criminal offence charge under way Draft legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Voluntary repayment scheme launched

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Deadline dates for October 2025

CASES

Call to Child Benefit Office was notice of liability Intra-group fees are liable to VAT Reasonable excuse for late VAT payment Weak grounds for a late appeal Hallway should be considered communal

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One corporate criminal offence charge under way Draft legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system This week's opinion: 18 September 2025

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