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Guy Broadfield and Jim Aveline discuss budget changes to business property relief.

Penalties could be significantly worse

Nowhere to be seen

Show business or no business

Meeting points - 2

Andy Wood and Dan Howitt consider the risks for individuals investing in cryptoassets.

Mimi Chan discusses the state aid EU case law – UK CFC Group Financing Exemption

Unusual recommendation from cabinet minister

I’m asking ‘for a friend’

That’ll be SDLT twice please!

A financial black hole

Too many zeros

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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

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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 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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