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The latest developments on the low earner’s pension payment.

Time to review inheritance tax rules for couples?

Exemption upheaval

It’s all gone wrong

Pressed for time

EMI just got a lot bigger

The Upper Tribunal decision in Hill and another v CRC.

We survived the first MTD quarterly report

A race of many hurdles

Back to basics isn’t simple anymore

Remember the VAT

The price of making old law fit EU rights

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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

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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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