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

Steven Porter and Penny Simmons discuss combatting tax avoidance by umbrella companies.

Time to do away with cliff edges and tapering

A new era of litigation?

Take two

CGT changes in the autumn Budget 2024

Misunderstood and forgotten

Claire Shelemay discusses the CARF and CRS 2 consultation: outcomes, implications and next steps.

Budget costings may not be all revealing

Early planning essential

EOTs: immediate tax savings … for some

Missed opportunity

Keeping costs down

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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

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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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