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This week's opinion: 22 May 2025
A form of regulation in tax marketplace needed
HMRC’s let property campaign - new data
Fresh new data
Introduction to tariffs
An introduction to tariffs
HMRC’s new guidance on contracted out and subsidised research and development
Dispute resolved?
TAFR and tougher: consultation on behavioural penalty reform
TAFR and tougher
Q&A: President Trump’s proposed film tariffs
Impact of President Trump’s proposed film tariffs.
This week's opinion: 15 May 2025
Careless error correction
– what is the law?
Tax avoidance – morally wrong or a product of normal decision-making?
Is tax avoidance morally wrong…
Combining an employee ownership trust with a share incentive plan
What’s in it for us?
Rough tax justice – bizarrely? But it is unlikely to be repeated
Rough tax justice – bizarrely?
Open banking data feeds
Crisping up the feeds
Q&A: EU - VAT in the digital age
ViDA: Stepping into the digital age
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for January 2026
CASES
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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
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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