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

New but the same

James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.

Unlawful deductions

VAT landscape for private schools

Osmond and Allen: the other issues

An increasingly complex landscape

Mentors – an invaluable influence for many

Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.

Sharp exchange needs toning down

Steps for success

Statesmen’s set-ups

Heavy responsibilities

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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 MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Voluntary repayment scheme launched

Third slide

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

MOST POPULAR

One corporate criminal offence charge under way Draft MTD 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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