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Inheritance tax and home loan arrangements

Economic benefit may not be all that it seems

Charity fundraising

Moonstruck madness

Is there a smoking gun?

Is this the bench(mark)?

The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch...

Readers comment on recent articles.

What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

Filing your claims

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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025

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NEWS

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Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

DEADLINE DATES

Deadline dates for January 2026

CASES

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Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created

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Comment & Analysis

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Deadline dates for January 2026